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Judgment
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.
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.
After hearing both sides, we find that on the similar issue in appellant’s 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.
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.