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2009 (6) TMI 206 - CESTAT, CHENNAIAppellants herein availed services found to be classifiable under Business Auxiliary Service rendered by commission agents based abroad who canvassed and procured purchase orders for the appellants finished goods - the appellants submits that if the service tax demanded is paid they would obtain instant credit of the same and that the demand involves a revenue neutral situation. It is also submitted that the services being rendered abroad is not exigible to service tax - we are of the prima facie view that the impugned demand is sustainable - in view of the fact that the demand entails a revenue neutral situation, stay is granted
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