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2014 (5) TMI 802 - CESTAT NEW DELHIWaiver of pre-deposit - Business Auxiliary service - import of services - reverse charge - Held that:- petitioner is a manufacturer and a 100% exporter of Guar Gum Powder and had engaged agents abroad for procuring export orders. Canvassing for export of the petitioners goods falls within the ambit of Business Auxiliary Service and since the service was received from abroad, the petitioner would be liable to remit service tax on the considerations remitted to foreign agents, under the reverse charge mechanism operationalised on introduction of Section 66A in the Finance Act, 1994 w.e.f. 18/04/06. Prior to this date, the petitioner would not be liable to remit tax under the reverse charge mechanism. Petitioner asserts before us that the services of foreign agents were availed prior to 18/04/06 but consideration for such services received was however remitted after 18/04/2006. The petitioner failed however to respond either to the show cause notice or notices for personal hearing - As and when petitioner files an application for receipt of additional evidence, the same would be considered and such evidence, if legitimately could be considered at the hearing of the appeal. For the nonce, since the petitioner has already remitted the assessed tax liability, we are inclined to grant waiver of pre-deposit on condition that the petitioner remits the component of the interest due on the quantum of the assessed tax, within four weeks - Conditional stay granted.
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