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2015 (12) TMI 1216 - AT - Service TaxWaiver of pre deposit - import of services - Revenues contention is that the party abroad being an agent of the appellant the service provided by that agent was compensated by way of payment from India. The compensation for service being provided that shall be taxed and liable on reverse charge mechanism. - Held that:- Perusal of the MOU between the parties, prima facie, throws light there is absence of the principal and agent relationship. The shipping document also showed that there was a sale of the goods from India which was in the course of export. No such document came to our notice to appreciate the Revenues contention at this stage. - Prima facie, looking to the factual aspects and nature of the transaction and also understanding of the parties in MOU, there shall be waiver of predeposit in all the stay applications during pendency of the appeals. - Stay granted.
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