Thai Airways International Public ... vs C.C.E. & S.Tax, Delhi
- CitationAppeal Nos.50836
Ratio decidendi
The rule this decision rests on
The appellant's liability to service tax on receipt of online database access or retrieval service from a foreign-based provider, under the reverse charge mechanism, is governed by this Tribunal's earlier final order in the appellant's own case for an earlier period; following that decision, the appellant is not liable to pay service tax on this service at all. Where the Tribunal has already decided the same issue between the same parties for an earlier period, the appellant has made out a case for complete waiver of pre-deposit, and the impugned orders are set aside and the appeals allowed with consequential relief, if any.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Arising out of the order in original No.37 to 139/GB/2013 dated 30.9.2013 passed by the Commissioner (Adjudication), Service Tax, New Delhi.
For approval and signature:
Honble Mr. Ashok Jindal, Judicial Member
Honble Mr. R.K.Singh, Technical Member
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Thai Airways International Public Company .. Appellant
Limited
Vs.
C.C.E. & S.Tax, Delhi . Respondent
Appearance:
Present Shri Ramesh Sharma, Consultant with Ms. Urvashi Dixit, Advocates for the appellant
Present Shri Amresh Jain, A.R. for the respondent
Coram: Honble Mr. Ashok Jindal, Judicial Member
Honble. Mr. R.K. Singh, Technical Member
Final Order No.50011 50013/2015
Per Ashok Jindal:
The appellants are in appeal against the impugned orders along with applications for stay and applications for early hearing of appeals as well as stay applications.
2. The service tax has been demanded from the appellants on account of receiving Online Database Access or Retrieval Service from foreign based CRS service provider under reverse charge mechanism.
3. After hearing both sides, we find that on the similar issue in appellants own case for the earlier period, this Tribunal vide Final Order No.53164-53168/2014 dated 8.8.14 had held that the appellants are not required to pay service tax at all. Therefore, the appellants have made out a case for complete waiver of pre-deposit as well as in the case for allowing the appeals. In these circumstances, we set aside the impugned orders and allow the appeals with consequential relief, if any. The stay applications are disposed of in the above terms.
4. As the stay applications and appeals have been disposed of, therefore, the miscellaneous applications for early hearing the stay applications have become infructuous. Therefore, the same are disposed of as infructuous.
(Ashok Jindal)
Judicial Member
(R.K. Singh)
Technical Member
scd/
2
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