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TMI Blog2013 (8) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... re deposit – waiver was allowed on pre-deposit of dues – stay application allowed. - ST/170/2012 - - - Dated:- 14-5-2013 - Shri. Mathew John, J. For the Appellant: Shri Prakash Shah, Advocate For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) ORDER Per Mathew John; The applicant-appellant is one of the group companies of Philips worldwide. 2. They availed services from M/s. Philips International BV, Netherlands (PIBV) relating to computer, networks and data base. On investigation, Revenue found that the applicant was receiving the following types of services from PIBV and they were making payment for services received from PIBV. IP Services: Philips Global Infrastructure Services (P-GIS) of PIBV is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Wintel clients throughout the Philips enterprise. PEACE: Philips Corporate IT developed Philips E-mail to Applications Connectivity Enablement (PEACE). PEACE enables Non-DIAMOND e-mail Enabled Applications to communicate with other e-mail Enabled Applications and Philips users using a secure and efficient Corporate Infrastructure. CODE Desktop Client Service: The CODE Desktop Client Service is designed to support the Philip Desktop Infrastructure and covers all the activities to create and maintain up-to-date CODE Desktop Client Standards to be used in Philips globally. 3. Revenue was of the view that the above services received by the applicants from PIBV was liable to service tax to be paid by the applicant under reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was provided to their own data stored in the computer maintained in Holland. His argument is that the entry at Section 65(75) covers only the service where a person provides access to his data or information to another person. He points out that this very issue had been considered in the applicant s own case by the Bangalore Bench of the Tribunal vide Stay Order No. 418/2012 dated 14.3.2012 in Appeal No. ST/2730/2010 and Tribunal granted unconditional waiver of predeposit in respect of similar services though in that case predeposit was directed in respect of certain other services which were also involved in that appeal. He invites our attention to para 5.1 of the said order. He points out that a similar decision was given also in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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