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2010 (3) TMI 129 - CESTAT, MUMBAIDeemed service provider - Business Auxiliary Service - A show cause was issued demanding service tax interest and penalty on the ground that the respondents has incurred Rs.40,66,127/- in foreign exchange towards advertising, publicity and promotion expenses for evaluation of prospective customers situated outside India to M/s. Utmost Foods LCC, Dubai and M/s. LEP International Pvt. Ltd. Australia during the period 2004-05 and 2005-06. The demand was made as service receiver under Rule 2(1)(d) (iv) of Service Tax Rules, 2004 as ‘Business Auxiliary Service’ provided by a non-resident person providing services to Indian Client. Held that: Import of services were not taxable prior to 18-4-2010 – Decision in the matter of Foster Wheeler Energy Ltd [2007 -TMI - 1457 - CESTAT, AHMEDABAD] and Hindustan Zinc Ltd. reported [2008 -TMI - 30059 - CESTAT-LB] and M/s. Anant Spinning. Mills Vs. Commissioner of Central Excise, Bhopal reported in [2009 -TMI - 32814 - CESTAT, NEW DELHI] followed – decided in favor of assessee
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