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2019 (2) TMI 1427 - AT - Service TaxClassification of services - Business Auxiliary service or not - miscellaneous income received as documentation charges/ other charges - High Seas Sale - contradiction in the facts - Held that:- It has been argued in the impugned order that the said imported goods namely, valves are used by different manufacturer as well as consumers. A specification and other warranty certification, drawing process test certification, valves test certification, instruction and maintenance manually etc. required to be given in number of sets as per requirement of client. Consequently, the documents in thousands of pages are required to be given to the client namely the buyer of High Seas Sales product. On perusal of the appeal memorandum as well as defence made by the appellant before lower authority shows that they have claimed that thus documentation is made in respect of valves manufactured and sold by them to their client. In none of the document, it has been asserted that the said documentation is made in the course of High Seas Sales. From the discussion in the impugned order, it is apparent that the same has been passed on presumption that the entire transaction is in respect of High Seas Sales of goods imported by the appellant to various client of overseas supplier. From the submission made by the appellant before original adjudicating authority as well as Tribunal, it is seen that the appellant have claimed that the documentation provided by them to their client is in respect of valves manufactured and supplied by them, thus there is contradiction in facts. The matter remanded back to the original adjudicating authority to decide the matter afresh clearly stating the facts and identifying the specific Clause of definition of business auxiliary service where the revenue seeks to classify the said service - appeal allowed by way of remand.
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