Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 462 - AT - Service TaxExport of taxable service - Assessee was engaged in marketing/sales/procurement of order to promote sale of computer systems and peripherals of a foreign company. It receive commission for this activity. Thus the service tax demanded service tax under the category of "Business Auxiliary Services" along with interest and penalty. Held that - since the recipient of service, was located outside India and paid consideration in convertible foreign exchange, as per Circular No. 111/05/2009, dated 24.02.2009, service involve was to be treated as export. Thus, the assessee was not liable to pay service tax and interest thereon and penalty imposed on it, thus the pre deposit waived.
|