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2010 (10) TMI 801 - CESTAT, BANGALOREService tax under Banking and other Financial Services - appellants branches were not registered for payment of service tax under the category of business auxiliary services though they were providing the said services – Held that:- export of service may take place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India. It is an admitted fact that the benefits of the services rendered by the appellant are accrued to a person who is situated outside India and to Western Union, who is also situated outside India, Accordingly, in view of the detailed order given by this Bench in the case of Muthoot Fincorp Ltd. (2009 -TMI - 75389 - CESTAT, BANGALORE) and facts in the current case being identical as in that case, the impugned order is liable to be set aside and we do so. The impugned order is set aside and appeal is allowed
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