2013 (5) TMI 829

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..... ORDER Heard both sides. 2. The appellant is registered with Service Tax under six categories including Online Information and Database Access or Retrieval Service under Section 69 of the Finance Act, 1994. The appellant filed a refund claim for ₹ 37,08,815/- for the period April 2008 to July 2008 on 18-3-2009. The appellant earlier paid this amount as Service Tax under Online Inf .....

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..... have carefully considered the submissions and perused the records. Admittedly the appellant paid the Service Tax on Online Information and Database Access or Retrieval Service and filed a refund claim on the ground that the activity undertaken by them is not taxable. We have perused the agreement dated 6-2-2007 for Online Examination from which it reveals that the Insurance Regulatory and Develop .....

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..... a copy of the agreement with the authority. III entered with an agreement with NSE. IT Ltd. for the online examination subject to certain terms and conditions. From this it is clear that NSE provided service on behalf of III . Undisputedly this activity was performed during April 2008 to July 2008 and the Service Tax was paid through CENVAT Credit as per ST-3 filed on 21-1-2009. Clause (vi) to .....

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