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2015 (12) TMI 1011 - AT - Service TaxWaiver of pre deposit - foreign expenses (misc. foreign exchange) on account of advertising services/ICC payment - Held that:- Appellant had not paid service tax on foreign exchange expenses amounting to ₹ 22,78,90,146/- shown as advertising services/ICC payment and that the appellant failed to provide satisfactory answer to the audit which raised the objections. The impugned order does not identify as to what was the taxable service provided. Though at one place it discusses the scope of sponsorship service, it nowhere discusses the scope of advertising agency service and as to how the impugned expenses were related to advertising agency service - it was incumbent upon the adjudicating authority to analyse as to how the impugned expenses related to services which fell in the scope of advertising agency service. No such analysis is noticed in the impugned order. It is not sustainable to presume that the impugned expenses related to advertising agency service (even if the appellant failed to give satisfactory reply in the opinion of the adjudicating authority) because the onus to sustain the allegation is on Revenue. There is not even a whisper in the Show Cause Notice also as to how the impugned foreign exchange expenses related to which taxable services. On the other hand the appellant on its own stated that the said expenses were incurred for purposes which were not taxable - appellant has made out a case for waiver of pre-deposit - Stay granted.
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