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2014 (7) TMI 410 - CESTAT NEW DELHIBusiness Support service - amount received from M/s GECAS, Ireland in convertible foreign exchange - whether these services are to be treated as export of service in terms of Export of Service Rules, 2005 and, hence, not liable to service tax in India or whether the same are to be treated as services provided by the appellant to the service recipient in India and hence taxable in India – Held that:- From the nature of services, it is absolutely clear that the services provided by the appellant are meant for use by their holding company M/s GECAS, Ireland in its business and it is M/s GECAS, Ireland who have paid for these services - following the judgment of the Tribunal in the case of GAP International Sourcing (India) Pvt. Ltd. vs. CST, Delhi (2009 (1) TMI 221 - CESTAT, NEW DELHI) and also Paul Merchants Ltd. vs. CCE, Chandigarh (2012 (12) TMI 424 - CESTAT, DELHI (LB)) it is GECAS, Ireland who have to be treated as recipient of these services and hence the services provided by the appellant have to be treated as export of services and, accordingly, the same would not be liable to service tax in India - it is GECAS, Ireland who have to be treated as recipient of these services and hence the services provided by the appellant have to be treated as export of services and, accordingly, the same would not be liable to service tax in India - service tax demand not sustainable. Valuation - associated enterprises - payment of service tax on the basis of debit / credit entries in the accounts - Demand of Interest - delayed payment of ST - manpower supply service - Debit entries made in books of accounts – Held that:- debit entries, in question, had been made during period prior to 10/05/08, the same cannot be treated as payments made by the appellant to M/s GECAS, Ireland and the appellant would be treated as having made payments to M/s GECAS, Ireland only in August 2009 when the payments had actually been made. Accordingly, the demand for the interest for alleged delay in discharging service tax liability by the due date is not sustainable - demand of interest for alleged delay in discharging service tax liability by the due date is not sustainable – Decided in favour of assessee.
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