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2023 (8) TMI 407 - AT - Service TaxLevy of Service Tax - Business Auxiliary services - services rendered by the appellant to the multi level marketing company - commission received in the multi-level marketing - commission received as proprietor of Vision Network - out of India commission - incentives and commission in respect of Omega Global - time limitation - non-specific SCN - HELD THAT:- The Tribunal in the case of Kalpataru Power Transmission Ltd. [2022 (6) TMI 1042 - CESTAT AHMEDABAD] held that In the present matter we find that department has not disputed the facts that the payment to overseas consultant/agents/service providers was made from the overseas projects site branch/office of the Appellant and said Foreign Service providers have charged local VAT/GST/Service tax as applicable in the respective foreign countries in invoices issued by them to foreign site/project office/Branch office of Appellant. The said facts clearly established that the services have been provided by the foreign agents to the foreign site office/branch office of Appellant and thus, the service cannot be said to be received in India when the same is provided outside India, used outside India and paid outside India. Therefore, demand of service tax in the impugned matter legally not correct on this ground also. The impugned order cannot be sustained as there is no specific allegation in the show-cause notice on the category of the ‘Business Auxiliary Service’ - the impugned order is not sustainable on limitation - Even though the demand is restricted to normal period, the total value of taxable services is within the small-scale exemption - Either way, the impugned order is not sustainable - Appeal allowed.
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