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2015 (8) TMI 203 - AT - Service TaxWaiver of pre deposit - Business Auxiliary service - service was imported from abroad - Reverse Charge Mechanism - Held that:- While as per Section 66A (2) explanation (1) a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country, we find that CESTAT in the case of M/s Torrent Pharmaceuticals Ltd. CST, Ahmedabad has held that no service tax is leviable on the remittances made to the branch office abroad. Having regard to the said judgment, we are of the view that the appellant has made out a good case for full waiver of pre-deposit of demand relating to Business Auxiliary Service. Advertizing on Newspaper - The appellant’s plea that the demand of ₹ 2,29,150/- confirmed under advertising agency service in respect of Show Cause Notice dated 18.4.2013 is not sustainable because this amount was paid directly to the newspapers for advertisement and not to any advertising agency and no such agency was engaged for providing any service connected with making preparation, display or exhibition of advertisement and therefore it did not fall within the scope of 65(3) read with 65(105)(e) is prima facie persuasive. - we waive the requirement of pre-deposit of the remaining adjudicated liability and stay recovery thereof during pendency of the appeal. - Stay granted.
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