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2014 (12) TMI 911 - CESTAT BANGALOREWaiver of pre deposit - Consulting Engineer Service - services provided by branch situated abroad - Held that:- As per the representative agreement and letter shown, the consulting engineer stationed abroad cannot be considered as a branch and he is nothing but an employee of the appellant. If he is an employee, prima facie the provisions of Section 66A(2) of the Finance Act, 1994 which required a branch to be treated as separate person may not be applicable. Further we also note that in para 68 of the order wherein the Commissioner has reached conclusion that the appellants have branches abroad, there is no clear finding that the persons who were stationed abroad were part of the branch but not employees. - appellant has made out a very strong case on merits on a prima facie basis - on revenue neutrality also the appellant has a strong prima facie case - Stay granted.
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