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2009 (3) TMI 326 - AT - Service TaxDemand under the category of ‘Business Auxiliary Services’. The applicants are providing the services to their parent company abroad and are receiving the amounts - In terms of the clarification in Board’s circular dated 24-2-2009, when the location of the service recipient is abroad, then the services would be considered as exported and there would not be any liability in respect of the receipts rendered for the said services. As the issue is squarely covered, we are inclined to waive the pre-deposit of the entire amount in respect of the ‘Business Auxiliary Services’ and the interest/penalties. - As far as the ‘Broadcasting agency Services’ is concerned, the applicants had already paid an amount of Rs. 20,99,941/-. Therefore, we order waiver of the pre-deposit of the balance amount of dues demanded in the impugned order. – stay granted
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