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2019 (2) TMI 674 - CESTAT HYDERABADClassification of services - Business Auxiliary Services or not - appellant has been engaged in marketing support services for M/s TFL Ledertechnik, GmBH & Co Germany and has been receiving a commission of 7% on the sale proceeds in foreign exchange - export of services or not - Held that:- A plain reading of the nature of services rendered by the appellant makes it clear that they are meant for promoting the business of their client M/s TFL Ledertechnik, GmBH & Co Germany and the services clearly fall under the definition of “Business Auxiliary Services” - Such services fall under the category III of the Export of Service Rules 2005 and since they are provided in relation to the business or commerce of the service recipient located outside India, they amount to export of services. No service tax is chargeable on the services rendered by the appellant as per Rule 4 of Export of Services Rules. Consequently no interest is leviable and no penalty is imposable on the appellant - appeal allowed - decided in favor of appellant.
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