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2014 (9) TMI 305 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Services - export of servcies - distributorship and agency agreement with foreign entity - when acting as a distributor, the appellant will sell in its own name and at on its own account the product of the foreign supplier, and that while acting as an agent, the appellant will solicit customers and promote the sale and services of the products manufactured by the foreign entities and the appellant will also assist in the preparation of any product sale contract between the foreign entity and the Indian buyer and also in the collection of sale proceeds. - Held that:- the service has been provided from India and used outside India. In these circumstances, in terms of the Export of Service Rules, as they stood at the relevant time, the activity of the appellant amounts to export of service. - Decided in favor of assessee. Information Technology Software service received by the appellant through internet - import of services - Held that:- , it is not in dispute that since 01/05/2008 the classification made by the appellant under ‘Information Technology Services' has been accepted by the department. If that be so, we do not understand why the same service would merit classification under ‘On-line Information and Database Access and/or Retrieval Service' for the period prior to May 2008 inasmuch as ‘Information Technology Service' has not been carved out of ‘On-line Information and Database Access and/or Retrieval Service'. Appellant has made out a strong prima facie case for grant of stay. - stay granted.
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