2020 (2) TMI 187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The brief facts of the case are that the appellant are providing Online Information and Data Base Access service. In order to provide these services, they are giving Modem to the subscriber on rental basis. Though the appellant is paying service tax on Online Information Data Base Access service, however, on renting of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ive Pvt. Limited vs. Commissioner of Commercial Taxes - 2008 (9) STR 337 (SC). He submits that in the said judgment, it was held that payment of service tax and VAT are mutually exclusive. Therefore, the transaction which is liable to Sales Tax, Service Tax cannot be demanded in such case. 3. Shri S.N. Gohil, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) (b) CCE, ICD Delhi vs. Reliance Industries - 2012 (279) ELT 85 (c) Ambuja Cement Limited vs. UOI - 20005 (4) SCC 214 (SC) (d) BSNL vs. UOI - 2006 (2) STR 161 (SC) 5. In view of the above judgments, the transaction of deemed sale will not attract service tax. Accordingly, the demand is not sustainable. The impugned order is set-aside, the appeal is allowed. (Dictated and pronounced in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X