TMI Blog2015 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... which he want to download for the purposes either to place an ad or for research can be done so only through the computer network. Further, we find that the appellant's website allows the access and retrieve the data or information contained therein which are free for the purpose of viewing on the monitor, but has to be paid for downloading in the for further commercial use. - database or the information which is accessed need not be only photograph, it can be strategic, legal and having data wherein graphics are displayed, books and other electronic publications etc. The service as rendered by the appellant would be web-based service providing access or downloading of a digital content inasmuch as the images and photographs are nothing but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... network. Accordingly, on a representation made by the appellant, the office of the Asst. Commissioner, Service tax, Div-II informed the appellant that the said service provided by the appellant would fall under taxable category. Unsatisfied with the clarification to the query by the Adjudicating Authority, the appellant preferred an appeal before the first appellate authority. The first appellate authority after following the due process of law upheld clarification issued by the Adjudicating Authority and held that the service provided by the appellant would fall under the 'Online information and Data base access or Retrieval service as per Section 65(75) of the Finance Act, 1994. 3. Ld. CA would submit that the categorisation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial coaching or training. He would submit that the ratio of the said judgment would apply in this case also, as the client of the appellant is not in any way interacting, is only selecting an image or photograph for the purpose of downloading for his usage. He would also draw our attention to the judgment of the Tribunal in the case of GE India Technology Centre P. Ltd. 2014 (36) STR 1109 (Tri-Bang) to canvas an argument that the service rendered by the appellant would not fall under the category of 'Online information and Data base access or Retrieval service'. 4. Ld. Departmental Representative, on the other hand, would defend the impugned order by stating that the appellant is charging his client based upon the period of usa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes either to place an ad or for research can be done so only through the computer network. Further, we find that the appellant's website allows the access and retrieve the data or information contained therein which are free for the purpose of viewing on the monitor, but has to be paid for downloading in the for further commercial use. We find the claim made by the counsel that as to at the most the issue would be covered under the Copyright Act, which we feel is incorrect submission as the information or data contained in website may be having a copyright, but when this information is only available on the website for accessing and subsequent downloading, the copyright on the said images becomes incidental and the main activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is on a consideration. 9. The reliance placed by the ld. Counsel on the decision of the Tribunal in GE India Technology Centre P. Ltd. (supra) will not carry their case any further as in the said case the issue was of undertaking of scientific and research and technology analysis for their parent concern in USA and subsequent export of the same. 10. The reliance placed by the ld. counsel on the judgment of the Tribunal in Dewsoft Overseas P. Ltd. (supra) is also not applicable in the facts and circumstances of this case. In the said case, the appellant therein was rendering an online computer teaching through interactive website and was discharging the service tax liability under the category of 'Commercial training and coaching ..... X X X X Extracts X X X X X X X X Extracts X X X X
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