Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 983 - AT - Service TaxLiability of service tax - recipient of services - business auxiliary service - banking and financial services - management consultancy services - club and association service - Held that: - the impugned order has determined tax liability on the commission that was paid by the appellant to agents situated outside the country. It is also not in doubt that their services were utilised in connection with the promotion of their products which involved exports out of India and, consequent to such exports - the levy of service tax on an activity rendered by an entity located abroad and in relation to the goods after their arrival in those countries is not liable to tax. Management consultancy service - Held that: - The appellant is not a recipient of 'management consultancy service' and consequently the demand under those head cannot sustain. Club or association service - Held that: - The nature of the activity that was sought to be taxed as 'club or association service' were the payment of fees paid for membership of overseas stock exchanges. In the circumstances of a specific and distinct liability to tax under 'stock exchange service' and the inability of Revenue to connect that activity within the scope of taxable service under section 65(105) it is not permitted to attempt tax under any other taxable service. The charges paid to statutory authorities outside the country for an activity related to export of goods is not liable to tax as 'technical inspection and certificate service'. Banking and other financial services - Held that: - the factual circumstances in which commission or other charges were paid to banks outside the country in relation to the external commercial borrowings or realisation of export proceedings were not placed before the original authority. These are questions of fact which must be ascertained on that level and subject to scrutiny by the original authority - matter on remand. Appeal disposed off.
|