2013 (10) TMI 1435

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..... pondent. ORDER [Order per : Justice G. Raghuram, President]. - The assessee has preferred the appeal against the adjudication order dated 18-4-2013, whereby service tax of ₹ 1,20,788/- and ₹ 1,95,288/- is confirmed for the taxable Online Information or Database Access or Retrieval (OIDARS); and Sale of Space or Time for Advertisement services, respectively. 2. The pet .....

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..... tax on the basis of exemption Notification No. 13/2010-S.T., dated 27-2-2010. Exercising power under Section 93(1) of the Finance Act, 1994, Central Government exempted the taxable services provided in relation to OIDARS and Business Auxiliary Service (BAS) by any Indian news agency from the whole of the levy of service tax, subject to fulfilment of the conditions stipulated in the notification. T .....

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