9911796707
TMI Blog2017 (12) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable. Business Support Service - Held that: - the services were rendered in respect of providing international roaming services to the customers of the Appellant and the same falls under the category of Telecommunication services and the same is not taxable - demand set aside. Development & Supply of content for Telecommunication, Advertising and Online Information Services - demand paid before issuance of SCN - penalty - Held that: - except services under the category of “Development & Supply of content for Telecommunication, Advertising and Online Information Services” no service tax is payable and the demands are set aside. In case of demand under the Category of D & STA Services taking into consideration the fact of deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided from entities outside India, hence the Appellant were held to be liable for payment of service tax under reverse charge mechanism. The demands were confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). Therefore the present appeals. 3. Shri Vinay Jain, Ld. C.A appearing for the Appellant submits that the services of Management, Maintenance and repair of software falling under Section 65 (105) (zzg) through internet become taxable only w.e.f. 01.03.2008 in terms of proviso added to rule 3 (ii) of the Import of Service Rules. Therefore demand prior to the said period is not taxable. He also submits that the service tax demand under the category of Business Support is not sustainable as the services are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed in India, shall be treated as the taxable service performed in India; Thus the services become taxable by insertion of above w.e.f. 01.03.2008, whereas in the present case the demand pertains to the period 13.06.2005 to 17.11.2006, hence the service tax is not leviable. Therefore the demand on this count is not sustainable. 5.1 In respect of demand of Services under the category of Business Support Service we find that the services were rendered in respect of providing international roaming services to the customers of the Appellant and the same falls under the category of Telecommu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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