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TMI Blog2013 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... ble service - In the present case, the service was conducted in India i.e. at various regions of east and west coast of India and the information collected by the foreign service provider was received by the applicants - Therefore, prima facie, it cannot be said that the data/information received by the applicants were goods and not service. - Partial stay granted. - ST/26133/2013-DB - Misc Order NO 26988/2013 - Dated:- 23-8-2013 - SHRI S.S.KANG AND SHRI B.S.V.MURTHY, JJ. For the Appellant: Mr. B. Shankar Bala, C.A., For the Respondent: Mr. A.K. Nigam, Addl. Commissioner (AR) ORDER Per S.S. KANG; Applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,09,82,692/-. The applicant has alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 66 of the Finance Act. The adjudicating authority confirmed the demand and imposed penalties. 3. The contention of the applicant is that the data which applicant received is off-the-shelf product and hence, it is not a service but are goods. Hence the demand of service tax is not sustainable. It is also submitted that the data was purchased outside India and was delivered to service provider i.e. to DGAL who is also outside India. As the whole activities were done outside India, as a recipient the applicants are not liable to service tax. 4. Learned Authorised Representative on behalf of Revenue submits that the data/information of which service tax paid by the applicant is in respect of the service of survey and exploration of mine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xploration of deposits of mineral, oil or gas is taxable service. In the present case, the service was conducted in India i.e. at various regions of east and west coast of India and the information collected by the foreign service provider was received by the applicants. Therefore, prima facie, it cannot be said that the data/information received by the applicants are goods and not service. In these circumstances, the service received by the applicants from the service provider is taxable service as per the provisions of Section 65 of the Finance Act, 1994. Therefore, we find that the applicant not made out prima face case for total waiver of pre-deposit of the dues. Accordingly, the applicant is directed to pre-deposit an amount of Rs. 20, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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