Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 957 - AT - Service TaxLevy of service tax - imposition of interest and penalties - technical and marketing support services - is the amount paid by the appellant to foreign supplier for providing technical and marketing support services for their products in foreign countries is liable to be taxed? - Reverse Charge Mechanism - Held that: - service tax liability arises under the provisions of Section 66A of the Finance Act, 1994 under Reverse Charge mechanism. Accordingly, we uphold the tax liability and interest thereof and also the penalties imposed on this point and reject the appeal of the appellant to that extent. Commission for the procurement of orders on behalf of the German company - Held that: - mere procurement of order on behalf of overseas manufacturer is not taxable in India in the hands of the person who procures the orders and receives a commission - reliance placed in the decision of M/s. Microsoft Corporation (I) (P) Ltd. Versus CST. New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] - appeal allowed. Appeal disposed off - decided partly in favor of appellant.
|