Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 470 - CESTAT CHENNAIStay - demand of service tax - Technical Know-how - Held that:- in case of "Double accounting of Technical Know-how", the applicant had submitted Chartered Accountant's certificate explaining as to how exactly Revenue has made error of double counting. The certificate is couched in plain language and capable of verification by persons with basic knowledge of accounting. The adjudicating authority has not taken assistance of any person professionally qualified in Accountancy for rebutting the certificate issued by the Chartered Accountant. An asset or liability appearing in financial years of consecutive year cannot lead to the inference that such assets or liabilities were distinct. So, at this prima facie stage, we are accepting by the certificate given by the Chartered Accountant. Salary paid to Foreign Employees - Man-power Supply Agency 66A - Technical Know-how - whether the activity undertaken by the assesse could come under the category of Man-Power Supply Agency u/s 66A - Held that:- In the case of "Salary paid to employers", we find that the demand involved is paid in India to the employees in India and no part of it seems to have been remitted to the parent company abroad. If that be the case, we are, prima facie, not convinced with the arguments put forth by Revenue regarding taxability under the category of "Man-power Supply Agency" under Section 66A of the Finance Act, 1994 Technical Testing Service - Held that:- In the case of "Technical Testing Service," the argument of the Revenue is that drawal of sample was done in India. There are also other small amounts about which detailed hearing has not been given to either side. Prima facie the certificate given by the Chartered Accountant was accepted - The adjudicating authority had not taken assistance of any person professionally qualified in Accountancy for rebutting the certificate issued by the Chartered Accountant - An asset or liability appearing in financial years of consecutive year cannot lead to the inference that such assets or liabilities were distinct. Waiver of Pre-deposit – 30 lakhs were ordered to be paid as a pre-deposit – stay granted partly.
|