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TMI Blog2019 (4) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ine information service provider on behalf of their service. The entire amount received from the customers and paid to foreign service provider has been subject to levy of service tax under Online Information and Database Access and Retrieval Service. There is no dispute that the entire amount has suffered tax under Online Information and Database Access and Retrieval Service, the further demand confirmed under BAS on the very same amount cannot sustain - appeal dismissed - decided against Revenue. - Appeal No. ST/41283 to 41285/2013 - Final Order No. 40575-40577/2019 - Dated:- 18-3-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the user licenses are provided through online (IP address) for a particular period of time. Thus, the foreign principals were carrying on business through the agency of the respondent as an agent. The respondents collect amounts from their customers which includes their commission. The said amount is subject to levy of service tax under BAS. The respondents were paying service tax only under the category of Online Information and Database Access and Retrieval Service. The Commissioner (Appeals) failed to appreciate that there are two limbs of the transactions undertaken by the respondent. The first limb relates to the transactions undertaken by the respondent representing the foreign principals in India for providing Online Information and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment may at best adjust the tax already paid under the head Online Information and Database Access and Retrieval Service towards BAS. This is nothing but a book adjustment and there is no revenue loss to the Government. The whole exercise to demand service tax is futile and incorrect. He also argued on the ground of limitation and submitted that the entire exercise is revenue neutral as respondent has already paid service tax and the demand is now made on the very same amount under BAS. There is no suppression of any income by the respondent. 4. Heard both side. 5. The respondent has provided Online Information and Database Access and Retrieval Service and have discharged service tax on the entire amount received as consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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