TMI Blog2014 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) of the Finance Act, 1994 - Held that:- Tribunal in case of Paul Merchants Ltd. reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)] by majority decision has held that advertisement and sale promotion by agent/sub-agent is to be treated as export of the service and therefore not liable to the service tax. Following the said decision we are of the view that activity undertaken by the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, Ireland. Respondents are rendering the services of paying money to the designated recipient on behalf of Wall Street Finance Ltd. and are helping in transferring Foreign Exchange to the Indian recipient. Department is of the view that activity of respondent is covered under the category of Business Auxiliary Service and accordingly the Show Cause Notice dated 30-4-2007 was issued to the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Commissioner (Appeals) is not proper and legal in holding that activities of the respondent do not fall under the category of Business Auxiliary Service . He submits that as per terms and conditions of the agreement the activities by the respondent are not limited to delivery of the money to the ultimate beneficiary but are also extended to advertise and promotion of the money transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The issue before us is whether the activity is liable to service tax under Section 65(19) of the Finance Act, 1994. 6. The issue came for decision before this Tribunal and the Tribunal in case of Paul Merchants Ltd. reported in 2013 (29) S.T.R. 257 (Tri.-Del.) by majority decision has held that advertisement and sale promotion by agent/sub-agent is to be treated as export of the service and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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