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2018 (3) TMI 509 - CESTAT NEW DELHIBusiness Auxiliary Service - export of services - promotion and marketing of products and services of the client - CENVAT credit for unregistered premises - credit denied on the ground that certain premises were not registered with the Department thereby making those input services used in such premises ineligible for credit - non-payment of interest on delayed payment of Service Tax - Held that: - the assessee-Appellants have provided marketing and promotion service which is, admittedly, covered under ‘Business Auxiliary Service’ - admittedly, the services are provided in pursuant to the agreement between the assessee-Appellants and RIM, Singapore, and the beneficiary is RIM, Singapore, who paid the consideration for such services. The legal position by now is well settled in such situation that the services are to be considered as exported out of India - decided in favor of appellant. CENVAT credit for unregistered premises - Held that: - it is only a technical lapse - credit cannot be denied - decided in favor of appellant. Liability of interest - Held that: - the book entries made between the associate companies is one of the criteria to decide the receipt of consideration for the transaction between the associate companies. Such provision was brought in under Section 67 w.e.f 10.05.2008 - no interest liability can be accrue on the entry already made as debit or credit, but available in the books on the date of amendment - decided in favor of appellant. Appeal allowed - decided in favor of appellant-assessee.
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