Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2157 - AT - Service TaxLiability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU – Claimed exemption under Notification No. 21/2003-ST – Appellant contends that services provided to sister concern are secondary services and same are not leviable to service tax as per CBEC circular No. 56/5/2003-ST – Revenue contends that circular is not applicable in absence of any evidence – Held That:- Services rendered have been declared as export of services in cases such as SGS India Pvt. Ltd. [2011 (2) TMI 54 - CESTAT MUMBAI] and Repro India Ltd. Vs UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT] and service tax is not leviable on them – Issue is no more res-integra; we hold that impugned order is unsustainable and liable to be set aside – Decided in favour of assessee.
|