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2014 (4) TMI 326 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Export of services or not - Business Auxiliary Service - Agreement for promotion and marketing of spares and accessories manufactured and supplied by the Singapore firm as well as for promotion and marketing, technical support, sales promotion of CNC machines, spares and accessories and installation and commissioning of CNC machines manufactured and marketed by the Singapore firm - Held that:- as per terms and conditions of the Agreement applicants undertake the sale and promotion of goods manufactured and supplied by the Singapore firm in India and the applicants undertake the activity of technical requirement of Indian customers, assisting the customers in providing an understanding of the various spares supplied by the Singapore firm. In addition to this, as per the Agreement applicants also to undertake the activity of assisting in evaluating the creditworthiness of potential customers in India. Activities undertaken by the applicant under the Agreement for promotion and marketing of spare parts, obligation of collection of receivables etc. in India, hence it cannot be said that the service is used outside India - applicants have not made out a case for total waiver of the pre-deposit of the service tax - stay granted partly.
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