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2016 (1) TMI 1065

Head Note / Extract:
Nature of agreement - sales agreement or service agreement - activity: "proposed IDEAS Oman will be selling educational books and printed manuals for onward sale to organizations in India via Creative Problem Solving India, Mumbai" - applicant stresses on the wording of the proposed activity which is purely a selling activity - Held that:- The clause is more than clear that the Distributor would have to bear apart from the price of the books, the shipping, handling, rush, and other charges. We do not see as to how this amounts to any ‘service’ particularly by IDEAS to the Distributor applicant.

It is clear that the Distributor applicant has not asked any question about whether there is any service provided by IDEAS to the Distributor. The question is very simple and clear as to whether the sale of the books to the Indian entities involves any ‘service’ and would attract the service tax liability. The answer is clearly in negative. - Demand set aside - Decided in favor of assessee.

 


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