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2013 (8) TMI 638 - CESTAT NEW DELHIImport of service - permanent establishment - Section 66A(2) - appellant was provided design and consultancy service - head office is at Canada and in India they have set up only a project office - Held that:- The appellant have provided the service to itself - project office of the appellant in India set up for implementation of the project in terms of agreement between the Government of Uttranchal and the Canada cannot be called the permanent establishment - project office is not doing any work other than the work relating to the project and would get wound up once the project is completed - the same covered branch or agency of a foreign based company set up in India to carry out its business on long term basis – does not cover the project office temporarily set up in India only for implementation of a particular project. Stay application – prima-facie case in the favour of assessee – waived the pre deposit of service tax- stay granted.
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