Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1509 - AT - Service TaxWaiver of service tax - Reverse change - Business Auxiliary Services - Two SCN issued for same period - Held that:- the agreement is made between the applicant and the foreign service provider. Therefore, it cannot be said that the Foreign Service provider has provided service to Dubai office and not to the present applicant. - in view of the provisions of Section 66A of the Finance Act, the applicants are liable to pay service tax in respect of the services received from the foreign service provider on reverse charge mechanism. There is a duplication of demand in respect of show-cause notices 1 and 2, we find that both the show-cause notices are for the same period and on the same ground. Therefore for the said purpose we find prima facie merit in the contention of the applicant. In respect of other show-cause notices after taking into consideration of the amounts paid as commission as shown in the balance sheet comes to approximately Rs. 1 lakh. In respect of show-cause notice for the demand of Rs. 1,89,22,265/- we find that the applicants had not make out a case for waiver - Conditional stay granted.
|