2015 (7) TMI 1005

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..... primarily because the service of online information and data base access could not have been considered to have been rendered in the case of the appellant. As regards club or association service, it was basically a charge for utilization of library/learning research centre facilities and therefore it cannot be considered as a club or association service. As regards the last service, namely .....

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..... Adv. For the Respondent : Mr N Jagadish, AR ORDER Per: B S V Murthy: Demand of service tax of ₹ 70,39,724/- for the period from October 2006 to September 2011 with interest has been confirmed and penalties have been imposed under different sections of Finance Act 1994. The services involved are Online Information and Data Base Access or Retrieval service, Club or associatio .....

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..... that the service of online information and data base access could not have been considered to have been rendered in the case of the appellant in view of the submissions. As regards club or association service, learned counsel submitted that it was basically a charge for utilization of library/learning research centre facilities and therefore it cannot be considered as a club or association servic .....

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