BRITISH AIRWAYS Vs. COMMISSIONER (ADJN), CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal arose against a question as to whether "online database access or retrieval service" was received by the appellant M/s. British Airways during the period from April 18, 2006 to May 31, 2008 from foreign based CRS service provider and liable to service tax in terms of section 66A of the Finance Act, 1994 (hereinafter referred to as "the Act") on reverse charge mechanism basis. Holding against the appellant, following demand was raised :

(2.) BACKGROUND of the case, investigation result and adjudication finding as well as consequences thereof.

(3.) PER contra summary of submissions of Revenue were as under: