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2013 (8) TMI 216 - AT - Service TaxNature of service rendered by foreign agent - import of service - classification - Business Support service or Storage and Warehousing Services or Clearing & Forwarding Agency Service - section 65 (104c) – The services would be to Logistics services for Comstar. A&S would provide the warehousing services using their warehouse facilities, information system comprising of the Warehouse Management system, communication facilities, and the service of log on with the noticee’s India and Europe information connectivity, receiving in process comprising of inbound and outbound handling, storage, Customs handling, out bound transportation and one way pallet for outbound transportation. A&S would also provide insurance service for the goods of the notice during the tenancy of the custody with A&S. Held that:- Prima facie demand of tax under Business Support Service was sustainable – foreign agents were providing services to the assesse in relation to the assesse’s business and the different activities would be covered in inclusive portion of the definition - Entitlement to avail cenvat credit for payment of tax which would be examined on the basis of record. Waiver of pre deposit – aprima facie case is against the assessee - No waiver of pre deposit of entire amount of tax along with interest and penalty – 18 lakhs were ordered to be submitted – rest of the duty interest and penalty to be stayed till the disposal – Decided partly in favor of assesse.
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