Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 431 - AT - Service TaxStay application - Demand of service tax - Call Centre Services - Department treated the service of purchase of time and spaces lots in foreign magazines and journals published and circulated there as Business Auxiliary Service taxable - Section 65(105)(zzb) - Department held that these services had been received by the appellant from foreign service providers not having any office or establishment in India, the appellant being service recipient, were liable to pay service tax in respect of the same - Held that:- for services to be treated as having been received in India from offshore service providers, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 these services should have been performed in India. However, admittedly none of these services have been performed in India. Therefore, so far as these services are concerned, the same, in terms of the provisions of Rule 3(ii) of the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006, the same cannot be treated as having been received in India by the appellant and we are of prima facie view that the appellant cannot be saddled with duty liability under Section 66A of the Finance Act, 1994 in respect of these services. service of purchase of space and time slots in foreign magazines and journals by the appellant, became taxable w.e.f. 1-5-2006 under Section 65(105)(zzm) and, hence, during the period prior to this, the same could not be treated as taxable. The bulk of the service tax demand is in respect of this service for the period prior to 1-5-2006, beside this, it is also doubtful as to whether the extended period under proviso to Section 73 can be invoked - Prima facie case in favour of assessee - Stay granted.
|