Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 701 - AT - Service TaxLevy of service tax - services rendered to foreign companies for the period April 1, 2007 upto February 27, 2010 - service tax demand under reverse charge on the amount paid to foreign agents from the Financial Year 2008-09 to Financial Year 2010-11. Levy of service tax on the commission received from foreign companies - HELD THAT:- The issue has recently been decided against the Revenue by this Bench in M/s Involute Engineering Pvt. Ltd. [2020 (12) TMI 533 - CESTAT NEW DELHI] where it was held that the only requirement after the amendment in rule 3 (2) of the 2005 Rules is that the service recipient should be situated outside India and consideration should be received in foreign currency. Both the conditions stand satisfied. Even otherwise, for the period prior to February 27, 2010, it has been held that no service tax could be levied. Levy of service tax on commission paid by the appellant to foreign agents during the period from Financial Year 2008-09 to Financial Year 2010-11 - HELD THAT:- The facts are required to be examined by the Commissioner afresh. For this purpose, it shall be open to the appellant to submit a representation with factual aspect and supporting documents before the Commissioner within a period of six weeks from today. The Principal Commissioner shall thereafter take a decision within a period of three months, without being influenced by any of the observation made in this order - matter on remand. Appeal allowed in part and part matter on remand.
|