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2015 (7) TMI 551 - AT - Service TaxGTA service - Abatement - packaging commission paid to the overseas firm - Held that:- In so far as demand under GTA service is concerned appellants have already paid ₹ 1,31,352/- after claiming abatement of 75% even though the same was not allowed by the adjudicating authority. If abatement is considered, they have already paid entire service tax except interest. - service tax demand on the service rendered by the overseas person - service provider at UK agrees to packing or repacking as required by the buyer of the First Part for which consideration has been paid not exceeding 5% of the invoice. Therefore, the amount paid to the overseas person is for the packaging of garments at Ireland, U.K. though it is mentioned as "packaging commission". Therefore, taking into consideration the service tax paid ₹ 1,31,352/- paid on GTA and the service rendered by the overseas person is only packaging of garments and not for procurement of orders, the appellant has made out prima facie case for waiver of predeposit - Stay granted.
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