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2015 (4) TMI 821 - CESTAT AHMEDABADCENVAT Credit - Reverse Charge Mechanism - Commission to agents outside India - Held that:- Appellant failed to establish that such commission agent involved in the activity sales promotion, as explained in the decision of the Hon'ble Gujarat High Court [2013 (1) TMI 304 - GUJARAT HIGH COURT]. It is also observed that the appellant only placed the case law in relation to the services rendered, other than the services of commission paid to foreign agent. We find that the appellant in the reply to the show cause notice had taken a definite stand that the foreign agent had rendered the activity of sales promotion - Adjudicating authority should have examined the documents as enclosed with the reply to show cause notice before taking into the decision of the activities of foreign agents - Matter remanded back - Decided in favour of assessee.
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