NSE, IT LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) HEARD both sides. 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 Rs. 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 Information and Database Access or Retrieval Service. For conducting online examination as per the stipulated guideline mandated by the Insurance Institute of India ('III' for short). The appellant filed the refund claim on the ground that the activity performed by them is not taxable. A Show Cause Notice was issued against the appellant on various grounds for rejection of the refund claim. The lower authority in his order found that the activity performed by the appellant is covered under the category of infrastructural support service which is business support service and rejected the refund claim. Aggrieved by the same, the appellant filed appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) upheld the order passed by the lower authority. Hence this appeal.