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TMI Blog2017 (9) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ent’s site but they are only interested for sale and purchase of the steel products. The respondent with regard to such trading are getting margin from sale and purchase. Hence the service of the respondent is clearly of e-commerce in respect of steel products. Therefore it merits classification as e-commerce service and not online information or database access or retrieval services. As regard the demand under Business Auxiliary Service the respondent has claimed N/N. 13/2003 which was extended by the Ld. Commissioner (Appeals). The Ld. Commissioner has relied upon the Board Circular dt. 9.7.2001 and also examined the web sites and came to conclusion that the activity of the respondent is nothing but e-commerce trading activity they are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that the Ld. Commissioner (Appeals) has erred in setting aside the service tax demand by categorizing service provided by the assessee under e-commerce. He submits that as per Board Circular No. B11/1/01-TRU dt. 09.07.2001, it covers only those e-commerce transactions where no charge is paid by the surfers for information on sale of goods and services offered. In the present case, the respondent are charging fees from those who wish to access such Online Information and Database. Therefore the service provided to the buyers of the steel product is rightly classifiable under OLIDAR Services. He further submits that as regard the demand under Business Auxiliary Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g retrieval of such database. It is further submitted that Revenue in its appeal has without any basis contended that the benefit of Notifications No. 13/2003-ST dat5ed 20.06.2003 was not applicable since the benefit of the said Notification was available only for the period prior to 09.07.2004 and service tax demanded for the period from 09.07.2004 onwards was sustainable. In this regard, it is respectfully submitted that for the period subsequent to March, 2004, the Appellant has been paying of Service Tax under the category 'Business Auxiliary Services'. The same has also been taken note of the Commissioner (Appeals) in the impugned order." 4. We have carefully considered the submissions made by both sides. From the facts of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made in their appeal memorandum as well as oral submission made in the course of personal hearing held on 19.12.2012 and the Adjudicating Authority's findings recorded in the impugned order have been duly considered by me. The issue for decision before me is whether, during the material time the Appellants had rendered the "online information and database access or retrieval services" and "Business Auxiliary Services" as alleged and confirmed by the adjudicating authority. 8. On perusal I find that the Board vide F.No.B.11/1/2001-TRU dated 09.07.2001, in the Annexure IV to the instructions have clarified as under: "A question has been raised as to whether e-commerce transactions (other than providing online information and data) are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st II will not cover his activity of organizing shows for consideration which provide entertainment to the connoisseurs. For each show he plans and creates based on his skill, experience and training. In each show he undertakes an activity which is commercial and which he places before his audience for its consumption. The tax on service is levied for each show. This situation is very similar to a situation where goods are manufacture or produced with the intention of being cleared for home consumption under the Central Excise Act, 1944. This is how the principle of equivalence equates consumption of goods with consumption of services as both satisfy the human needs. In the case of Internet Service Provider, service tax is leviable for on-l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or retrieval services" as confirmed by the adjudicating authority. 11. In view of the foregoing I do not find any merits and substance in the findings of the adjudicating authority that the Appellants have, during the material time, rendered the "online information and database access or retrieval services" so as to confirm the demand against them. Accordingly, I set aside the demand of Service Tax on the charge of rendering of "online information and database access or retrieval services" against the Appellants. 12. As regards the allegation of Service Tax on Business Auxiliary Services, the Appellants have claimed the eligibility of exmeption under Notification No.13/2003-ST dated 20.06.2003 even if they were considered as "commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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