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TMI Blog2013 (8) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... IP Services: Philips Global Infrastructure Services (P-GIS) of PIBV is a corporate shared services organization aimed at delivering state of the art IT services to Philips business across the globe. PGN IP services delivered by the Philips Global Network (PGN) services group which is a part of P-GIS. The purpose of the PGN IP services is to provide the Philips community with a private Wide Area IP Network dedicated to supporting Philips businesses throughout the globe. It is an internally open network providing any to any IP communication between all Philips locations connected to the Philips Global Network. Diamond Basic: Philips has a standard, company-wide electronic messaging and application hosting environment that supports a numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o service tax to be paid by the applicant under reverse charge mechanism provided under Section 66A of the Finance Act, 1994. Based on the documents collected during investigation and reasoning as stated above, a show-cause notice dated 18.8.2010 was issued demanding service tax not paid during the period April 2006 to December 2007. On adjudication, a demand of Rs.2,48,32,642/- is confirmed against the applicant along with interest and equal amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved by the order of the Commissioner, the applicants have filed this appeal along with a petition for waive of pre-deposit. 3. The learned counsel for the applicant submits that Revenue is seeking to classify the services under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a similar decision was given also in the case of Nestle India Ltd. Vs. CCE 2011 (22) STR 165. 5. Opposing the prayer the learned AR for Revenue submits that nothing in the relevant entries of the Finance Act, 1994 explicitly states that the data access should belong to somebody else. PIBV is providing range of services relating to maintenance of database, maintenance of land-land intranet, maintenance of software for the applicant etc. and therefore they should be directed to make pre-deposit. Even if the data belongs to the applicant the service provided by PIBV is in relation to retrieval of on line data and hence covered by definition at section 65 (105)(zh). 6. We have considered submissions on both sides. We are of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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