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2015 (8) TMI 257 - CESTAT NEW DELHI

2015 (8) TMI 257 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - reverse charge mechanism - Online Information and Database Access or Retrieval (OIDAR) - Extended period of limitation - Held that:- demand of ₹ 8,46,91,054/- under OIDAR service was beyond the period of one year. In this regard it is to note that the adjudicating authority has extended the benefit of Section 80 of the Finance Act, 1994 to the appellant for waiver of penalty under Sections 76, 77 and 78 of the Act. Revenue .....

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R service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce and therefore impugned service tax under OIDAR service under reverse charge mechanism was not payable at all. - Partial stay granted. - Application No.ST/STAY/51258/2014-CU[DB] In Appeal No.ST/51088/2014-CU[DB] - Stay Order No. 52015/2015 dated 01.06.2015 - Dated:- 1-6-2015 - G. Raghuram and Mr. R.K. Singh, JJ. For The Appellant : Ms. M. Gaur, Advocate For The Re .....

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es dated 23.04.2010, 19.04.2012 and 05.10.2012. The appellant contended that as per Rule 3(iiii) of Taxation of Services (Provided from Outside India and received in India) Rules, 2006, OIDAR service, which is taxable under 65 (105) (zh) of the Finance Act, 1994, is liable to service tax under reverse charge mechanism only when the said service is received from abroad by a recipient located in India for use in relation to business or commerce. The appellant strenuously argued that receipt of the .....

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charge mechanism for import of OIDAR service was not payable. The appellant cited several judgements to argue that IITs and other Govt. aided institutions as also other educational institutions cannot be said to be for business or commerce. 3. Ld. Departmental Representative on the other hand argued that even Govt. institutions like IITs, IIMs do carry out commercial activities in the form of taking contracts from trade and industry and therefore, it cannot be said that the said service was not .....

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