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2016 (11) TMI 701 - AT - Service TaxWaiver of pre-deposit - Supply of Tangible Goods or Management of Maintenance or Repair Service - Barred by limitation - Held that: - As the applicant was having effective control and possession of the goods, therefore, the applicant does not qualify under the category of 'Supply of Tangible Goods Services'. In that circumstances, we are view that service tax is not payable by the applicant under the category of 'Supply of Tangible Goods Services' under the reverse charge mechanism - Demand of service tax has been confirmed under the category of Management of Maintenance or Repair Service for the service provided to the Indian customer of the foreign principal under the warranty service whatever the expensive made by the applicant have been reimbursed from the outside of India - Decided in favor of the assessee.
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