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2018 (1) TMI 557 - AT - Service TaxBusiness Auxiliary Service - services rendered by the foreign based vendors - onsite services performed outside India - service rendered to one of their clients in USA - reverse charge mechanism - Held that: - the appellant’s services to the main client, which is not being taxed being exported service is facilitated and supported by various vendors. The same is covered under the tax entry “Business Auxiliary Service” - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. Extended period of limitation - Held that: - there is no sustainable reason to uphold the demand for extended period in absence of ingredients like fraud, suppression or willful statement with intention to evade tax. Such elements are missing in the present case - demand only for normal period upheld. Appeal allowed in part.
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