Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Issues involved:
1. Whether the appellant's activity is taxable under the category of infrastructural support service. 2. Whether the appellant is entitled to a refund claim for Service Tax paid. Summary: Issue 1: Taxability of the Appellant's Activity The appellant, registered for Service Tax under various categories, including Online Information and Database Access or Retrieval Service, filed a refund claim for Service Tax paid during April 2008 to July 2008. The appellant contended that the activity performed by them is not taxable. The lower authority considered the activity to fall under infrastructural support service, a type of business support service, and rejected the refund claim. The Commissioner (Appeals) upheld this decision. The agreement between the appellant and the Insurance Institute of India (III) revealed that the appellant provided services on behalf of III, indicating that the appellant's service was performed on behalf of the client. The appellant's claim was not about the classification of the service but about the taxability of the activity. The Tribunal found that the appellant correctly paid the Service Tax and dismissed the appeal. Issue 2: Entitlement to Refund Claim The appellant's refund claim was based on the argument that the activity undertaken by them was not taxable. However, the Tribunal determined that the service provided by the appellant was on behalf of III, and as the Service Tax was correctly paid, there was no basis for granting a refund. The Tribunal concluded that there was no merit in the appeal and dismissed it. In conclusion, the Tribunal found that the appellant's activity was taxable under the category of infrastructural support service and that the appellant was not entitled to a refund claim as the Service Tax was correctly paid. The appeal was dismissed accordingly.
|