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2021 (11) TMI 20 - HC - Service TaxLevy of service tax - intermediary services or not - providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore and having its office in India - Rule 2(f) of the Rules, 2012 - HELD THAT:- Though the Tribunal has referred to the clauses and findings of the authorities, the reasoning provided to arrive at a finding in confirming the order of the authorities below is not satisfactory, we are of the considered opinion that certainly the matter requires re-examination by the Tribunal to analyze on the factual aspects to arrive at a finding, as to whether the activities of the appellant relates to provision to facilitate services or supply of goods, as the same is not forthcoming either in the orders of the authorities or of the orders of the Tribunal, in the wake of the amendment to rule 2(f) of the Rules 2012, with effect from 01.10.2014. It was mandatory on the part of the authorities to consider the scope and effect of the amended provisions and its application to the case on hand. The Tribunal ought to have examined on this aspect also. In the absence of such finding forthcoming in the orders impugned, we are of the considered view that the matter requires to be re-examined on this aspect. Matter remanded to the Tribunal to reconsider the same on these aspects - appeal allowed by way of remand.
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