TMI Blog2018 (7) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... hority for de novo decision of the matter in the light of the various decisions on the matter - appeal allowed by way of remand. - Appeal No. ST/53919/2014-DB - Final Order No. 52556/2018 - Dated:- 20-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Mr. Ajay Sharma, Member (Judicial) Sh. Anil Makhija, Advocate for the appellant Sh. Sanjay Jain, DR for the respondent ORDER Per : V. Padmanabhan 1. The present appeal is directed against the Order-in-Original No. 13-14/2014 dated 30/05/2014. The appellant is operating an International Airline engaged in Transport of Passengers and Goods. They have their Head Office in Canada. They have office establishments in India which is registered with Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Airways and Emirates 2016-TIOL- 1263-CESTAT-MUM iv. Korean Air 2017-TIOL-3332-CESTAT Mumbai v. Air France Final order 50596/2018. 4. The Ld. Advocate further submitted that since the dispute in the present case is only up to June 2012, the entire Service Tax demand may be set aside. 5. Ld. DR justified the impugned order. He explained that the decisions relied by the appellant, have decided the issue in those cases where consideration for the use of CRS service have been paid by the Head Offices of the Foreign Airlines of the respective service providers. The Tribunal has taken the view that the Head Office as well as the Indian office are different establishments, and hence the liability for Service Tax does not arise on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge Basis under Section 66A of Finance Act, 1994 on the service received by the appellants under the category of Online Information and Data Base Access or Retrieval Service . Such service has been received by the appellant in India from foreign based CRS Service provider. Such services were received on the basis of agreements executed by the Head Office of the appellant with the respective CRS Companies. The appellant has strongly contented that the issue has been settled by the Tribunal in their favour in several cases including that of Air France (supra). We have perused the cited decisions. The demand for Service Tax for such services on reverse charge basis has been set aside in all the cited decisions. The view taken by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax on similar arrangements of various Foreign Airlines have been held to be not liable to payment of Service Tax on Reverse Charge Basis. Such decisions have settled the matter for the period upto 30/06/2006. From the observations of the Adjudicating Authority in para 26, it appears that the facts of the present case are different from those in the other cases. But the Ld. Advocate has asserted the Adjudicating Authority has recorded facts incorrectly. 14. In the facts and circumstances of the present case, we set aside the impugned order and remand the matter to the Adjudicating Authority for de novo decision of the matter in the light of the various decisions on the matter. But before deciding the issue he will extended an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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