Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 309 - AT - Service TaxDemand of service tax, interest u/s 75 along with penalty u/s 76 and 78 - Business Auxiliary Services - Indian entrepreneurs engaged foreign agents to canvass orders for their products which are exported against such orders - Such services are taxed when imported; the Indian recipient pays service tax under the reverse charge mechanism - When services are similarly provided to a foreign enterprise by Indian agents, it cannot be held that export of services is not involved - As per the case of IBM India (P.) Ltd. v. CCE, support the claim of the assessee on export of services - Hence, the appellants are not liable to pay service tax and interest thereon and penalty imposed on them -Accordingly, waiver of pre-deposit and stay and recovery of dues - Hence, the appeal in favour of assessee. Maintenance and Repair Services - Maintenance and Repair Services were performed entirely in India - Such services were also delivered in India - The MRS involved do not prima facie qualify for benefit of services exported - Accordingly, the demand to the related to MRS and interest sustainable - Pre deposit ordered in partly.
|