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2013 (8) TMI 419 - AT - Service TaxClassification of Service - Reverse Charge - ‘Business Auxiliary Service’ u/s 65 (105) (zzb) or ‘Business Support Service’ u/s 65 (105) (zzzq) - Duty demand – Interest and Penalty – Assesse was a manufacturer and exporter and was taking the services of agents abroad and paying commission to them – Revenue was of the view that services were taxable as ‘Business Auxiliary Service’ u/s 65 (19)(i), the service provider was located abroad the Revenue was of the view that the service was taxable in the hands of the assesse - Held that:- The service was taxable as Business Auxiliary Service and chargeable in the hands of the assesse - the relief that would have been available for getting refund of such tax paid for export of goods has to be kept in view – even if the service was taxable as ‘Business Support Service’, there will not be any change in tax liability under reverse charge mechanism or any other count - revenue-neutrality cannot be taken as a ground for avoiding payment of tax at any stage of a VAT system – relying upon [Microlabs Ltd. Vs. CST 2008 2008 (1) TMI 182 - CESTAT, BANGALORE]. Waiver of Pre- deposit – assesse failed to make out the prima facie case in its favor - 10Lakhs were ordered to be submitted – upon such submission rest of the duty to be waived till the disposal – Decided partly in favor of assesse.
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