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2014 (10) TMI 523 - AT - Service TaxWaiver of pre-deposit of service tax - Various services provided by applicant - import of courier services - Held that:- For Courier received in India, the remuneration towards service rendered received in India and they are paying the service tax on whole of the amount. Therefore, whatever amount they paid to the foreign entity, the applicant is not required to pay service tax. When foreign entity is receiving courier to be delivered in India and the same has been given to the applicant to deliver in India. In that case, we are of the view that the service although performed in India but rendered to foreign entity therefore - Prima facie we are of the view that on this activity, the applicant is not required to pay the service tax. Applicant is receiving courier in India whereas the remuneration towards the service provided were received outside India. For this activity, the applicant is required to pay the service tax as service recipient is located in India and the service has been provided in India by the applicant. Therefore, prima facie we are of the view that the applicant has failed to make out a case for 100% waiver of pre-deposit - Partial stay granted.
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