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2013 (10) TMI 299 - AT - Service TaxProvision of services to self - BAS - Export of services without receiving foreign exchange - Waiver of pre deposit - Business Auxiallry Service - Held that:- There is a serious error in the process of reasoning of the adjudication authority. If the corporate veil of the petitioner is lifted (assuming this process to be legitimate) and the petitioner is considered as the alter ego of the overseas companies (RIM, Canada and RIM, Singapore), there would in such an event and on such inferential process occur no provision of service to another (as it would amount to a service to self); and thus outside the ambit of the taxable service. In so far as the second category is concerned, i.e., during the period June 2009 to February 2010, representing tax liability of ₹ 6,45,65,653/-, as receipts for the service provided during this period were in convertible foreign exchange, prima facie, the issue is covered in favour of the petitioner by the Larger Bench decision in Paul Merchant Ltd. Vs. CCE, Chandigarh reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. In so far as payment of interest for delayed payment of Service Tax, amounting to ₹ 8,05,774/- is concerned, the amounts were received by the petitioner as an associated enterprise were entered into books of accounts of the petitioner prior to 10.05.2008, the date with effect from which the provisions of Rule 6 of the Service Tax Rules, 1994 were amended in conformity with the amended provisions of Section 67 (4) (c) of the Finance Act, 1994. In Sify Technologies Ltd. Vs. LTU, Chennai reported in [2012 (5) TMI 376 - CESTAT, CHENNAI], an interim order of waiver of pre-deposit was granted - stay granted.
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