TMI Blog2011 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... . Difference of opinion – matter referred to larger bench - ST/866/2008 & ST/828/2010 - - - Dated:- 9-11-2011 - Shri D N Panda, Shri Mathew John, JJ. Shri N Venkatraman Sr. Advocate., Shri Muttu Venkatraman, Shri Shafiq, Advocate., Shri Gajendra Maheshwar, Advocate., Shri Nikhil Suri, Consultant. For Appellant Shri Somesh Arora, Advocate. Shri B K Singh, Jt. CDR For Respondent Per: D N Panda: ST/866/2008 1.1 Being aggrieved by the order of adjudication dated 23/09/2008, the appellant came in Appeal to Tribunal raising the principal grievance that the service provided by the Appellant in terms of Agreement dated 01.07.2005 to the foreign principal is not 'Business Auxiliary Service' and not taxable u/s 65(105) (zzb) read with section 65 (19) of Finance Act, 1994 (hereinafter referred to as the Act ) since such services were exported under the provisions of Export of Service Rules 2005 and immune from service tax. Further grievance was that the activity of repair and maintenance of software was not taxable prior to 07.10.2005. So also the Adjudication was time barred and the Appellant was entitled to Cum-tax benefit and Cenvat Credit. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e territory defined by the agreement and to identify the services to be provided by the Appellant in that territory. In the said agreement, the Appellant was referred to as the subsidiary and the term territory was defined to include India. Both MO i.e. Singapore concern and the subsidiary i.e. appellant were wholly owned subsidiaries of the holding company M/s. Microsoft Corporation of Washington (hereinafter referred to as MSFT ). Services intended to be provided in terms of the above Agreement were principally as follows : 2. PRODUCT SUPPORT SERVICES CONSULTING SERVICES 2.1 Product Support Services and Consulting Services. Subsidiary shall have a non-exclusive right to provide product support services and consulting services for Microsoft Products in the Territory. 2.2 Subsidiary's Duties 2.2.1 Subsidiary will use its best efforts to further the interests of M.O. and to maximize the markets for product support services and consulting services in the Territory. 2.2.2 Subsidiary shall not solicit orders of agreements from outside the Territory. 2.2.3 Subsidiary may provide product support services, which may include standard Microsoft produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f amounts owed by MSFT or its other affiliates to Subsidiary. MO shall clearly identify for Subsidiary which portion of funds are paid on its own behalf and which are paid on behalf of MSFT. Subsidiary shall not hold MO liable for any disputed amounts owed by MSFT to Subsidiary that are not provided by MSFT to MO for payment to Subsidiary. 5.2 Services between MO and Subsidiary . MO and Subsidiary acknowledge that MO and/or its affiliates may from time to time provide services to Subsidiary and Subsidiary may from time to time provide services to MO and/or its affiliates. 3.2 Consideration payable to appellant for providing aforesaid services was prescribed by clauses 6.1, 6.2, 6.3 and 6.4 of the agreement which reads as under: 6.1 Product Support Services and Consulting Services. For product support services and consulting services rendered pursuant to Article 2, MO shall pay Subsidiary an amount equal to one hundred and ten percent (110%) of Subsidiary's actual expenses, less revenues, incurred in connection with its duties, provided such expenses comply with Subsidiary's budget, as adjusted from time to time, and provided, further, such expenses are not alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer pricing guidelines and relevant national legislation). The invoice shall contain a general description of the sales or services and the cost of the sales and/or services to be paid. 3.3 It may be appreciated that in terms of the agreements, the Appellant promoted market in the Territory of India for providing MICROSOFT Products and technical support service by the foreign principal in India. ADJUDICATION OBSERVATIONS AND CONCLUSION 4.1 On the basis of materials on record, evidence led and pleadings made by the appellant, learned Adjudicating Authority found that as per agreement dated 1-7-2005 business support was provided by the appellant to the foreign principal situated in Singapore for marketing MICROSOFT products available in India and also to provide technical support to maintain the same. Such services were provided by the Appellant in India and were not provided elsewhere for which there was no export of services made within the meaning of Rule 3(1) (iii) of Export of Services Rule 2005 for the period 19-4-2006 to 31-5-2007. Further, for the period 1-6- 2007 onwards the criterion of providing of service outside India being omitted from the law, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oles of misuse whereby services meant to be used in India would be merely routed through a foreign recipient. 225. I, therefore, proceed to examine the case on pure merits as to whether the services rendered in this case have actually been used in India. The services involved in this case are Marketing Support Services for the marketing of Microsoft products in India. This comprises a host of services viz. maximising the markets for Microsoft products including all local advertising, and performing other activities including dissemination of information to potential customers, commenting on any developments in the territory affecting the software industry, investigating feasibility of new markets for Microsoft retail products and providing other services of marketing nature etc. Much of this is accomplished by way of identifying the customers regarding marketing of Microsoft products, local advertising, performing other activities including dissemination of information to potential customers, commenting on any developments in the territory affecting the software industry. These services once provided, are not capable of being used in a territory other than where they have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived from overseas does not mean that the services have been used in a place outside India. If MCIPL were to even try using these services for a customer located in a place other than India, it will not yield the desired results. 4.3 Ld. Adjudicating Authority attributed reasons for his decision to deny plea of export of service in Para 227, 228, 229 and 230 which read as under: 227. The services in this case were to be of no use if they were not put to use in the place where they originated. The word use' in its widest connotations also means non-use . The use of a service does not mean that the service provided must be liked or appreciated or acted upon. There can be a variety of reasons that may compel the beneficiary not to act upon the service received exactly in the manner service provided proposes to. But non-action or taking an action other than what naturally seems to flow from the service provided does not take away the fact that service has been used. I consider relevant to mention that a distinction must be drawn amongst the words user , beneficiary and buyer of a service. While many a times they are same, they may not be so in all the cases. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sarily to be provided outside India and not provided in India. The word provided is the equivalent of the word manufacture in the case of goods. It means creation or origin . Undoubtedly, the service has been provided in India. Thus the service was never provided outside India. For this additional reason also I feel that the services in this case do not constitute export within the meaning of Rule 3(i) (iii) of the Export of Service Rules 2005 for the period from 19-4-06 to 31-5-07. Further for the period 1-6-2007 onwards the criterion provided outside India was omitted but the condition of services provided from India and used outside India still remained in force. 4.4 On the aforesaid background, Ld. Adjudicating authority discarded plea of export of services made by the appellant and held that 'Business Auxiliary service' was provided by it for which it was to be liable to pay service tax under Finance Act, 1994 for the impugned period. Also the plea relating to repair and maintenance of software not liable to service tax for the period 9-7-04 to 6-10-05 was decided by the Adjudicating Authority against the appellant with the reason of his decision appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sly so as to avoid contradictions within the legislation. Keeping this principle in view, the meaning of the term 'used outside India' has to be understood in the context of the characteristics of a particular category of service as mentioned in sub-rule (1) of rule 3. For example, under Architect service (a Category I service [Rule 3(1)(i)]), even if an Indian architect prepares a design sitting in India for a property located in U.K. and hands it over to the owner of such property having his business and residence in India, it would have to be presumed that service has been used outside India. Similarly, if an Indian event manager (a Category II service [Rule 3(1)(ii)]) arranges a seminar for an Indian company in U.K. the service has to be treated to have been used outside India because the place of performance is U.K. even though the benefit of such a seminar may flow back to the employees serving the company in India. For the services that fall under Category III [Rule 3(1)(iii)], the relevant factor is the location of the service receiver and not the place of performance. In this context, the phrase 'used outside India' is to be interpreted to mean that the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is no longer resintegra and has been set at rest through the Ministry's clarification dated 24-2-2009 and latest Circular No. 141/10/2011-TRU dated 13.5.2011 has no significance in law since earlier Circular is binding on Adjudicating Authority following the ratio laid down by the Hon'ble High Court of Gujarat in the case of Indichem V. UOI - 1996 (88) ELT 35 (Guj) holding that Board cannot issue circular to make the order of the Tribunal nugatory and also following the decision in Kishan Chemicals V. UOI - 1996 (88) ELT 648 (Del) for the same proposition. It was further pleaded that latest Circulars should not guide the decision of the Tribunal in the present appeal. According to Appellant, Tribunal in the case of ABS India Ltd. v. CST, Bangalore, 2009 (13) S.T.R. 65 (T) and Blue Star v. CCE, Bangalore - 2008 (11) S.T.R. 23 has held that as long as the recipient of service is located outside India, it cannot be said that the service is delivered in India or used in India. The services are utilized only outside India and therefore would be eligible for the benefit of export of services. 5.7 It was also submitted on behalf of the Appellant that the ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in this defined territory. The appellant was under an obligation to achieve object of the agreement without frustrating the same for which it was remunerated by the principal. 6.2 Adjudication was never time barred for the intentional evasion made by the Appellant suppressing material facts. Therefore tax and penalty was rightly imposed with interest to follow. Microsoft USA, products came to India due to promotion of market by the appellant for its foreign principal situated abroad. There was no export of service at all made by the appellant as has been rightly held by ld. Commissioner. Following principles of equivalence as has been laid down by Apex Court in All India Federation of Tax Practitioners' case -2007 (7) STR 625 (SC) and constitutional provision in Article 286(1)(b), export plea of the appellant was discarded when the appellant promoted market for its foreign principal situated in Singapore. Activity of the Appellant occasioned entry of MICROSOFT products into the territory of India and technical support was provided to the customers in Indian Territory as concomitant to the supply of above products. Therefore by no innovative argument, the service provided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion service brought that to an end as soon as customers were identified. Nothing goes abroad to identify the customers. Therefore origin and termination of market promotion is Territory of India only. There was no export of service at all made by the Appellant. 6.5 According to Revenue, the territory of service was defined to be India only in terms of agreement dated 01.07.2005 and no market promotion was to be done beyond such territory. When no service was provided out side the defined territory, there was no export of service. The Appellant received remuneration for promoting market in the territory of India only and nothing was taxed in Adjudication beyond this. 6.6 Further submission of ld. Counsel for revenue was that when no service has gone out of India for consumption abroad, the Export of Service Rules, 2005 by no means approves export of service plea of appellant. The Rules envisaged that services have to flow abroad for consumption thereat to uphold the same to be export of service. That is not the case of the Appellant. Neither the Rules nor the circulars permit the appellant to plead that there was export of services made by it. Latest circular dated 13.05.2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into the concept of service tax under the Finance Act, 1994. That service tax is, therefore, a tax on an activity. That, service tax is a value added tax. The value addition is on account of the activity which provides value addition, for example, an activity undertaken by a chartered accountant or a broker is an activity undertaken by him based on his performance and skill. This is from the point of view of the professional. However, from the point of view of his client, the chartered accountant/broker is his service provider. The value addition comes in on account of the activity undertaken by the professional like tax planning, advising, consultation etc. It gives value addition to the goods manufactured or produced or sold. Thus, service tax is imposed every time service is rendered to the customer/client. This is clear from the provisions of Section 65(105)(zm) of the Finance Act, 1994 (as amended). Thus, the taxable event is each exercise/activity undertaken by the service provider and each time service tax gets attracted. The same view is reiterated broadly in the earlier judgment of this Court in Godfrey Phillips India Ltd. v. State of U.P. [(2005 (2) SCC 515] in which a Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfy human needs. It is this economic concept based on the legal principle of equivalence which now stands incorporated in the Constitution vide Constitution (Eighty-eighth Amendment) Act, 2003. Further, it is important to note, that service tax is a value added tax which in turn is a general tax which applies to all commercial activities involving production of goods and provision of services. Moreover, VAT is a consumption tax as it is borne by the client. 18. In Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) we get a clue of an important principle, namely, principle of equivalence . In that judgment, this/Court was required to explain the words excisable goods and produced or manufactured . It was held by this Court that the expression excisable goods has been defined in Section 2 of the Central Excise Act, 1944 to mean goods specified in the Schedule. It was held that the object for having a schedule in the Act was to fix rates under different entries including residuary entry. At this stage, we may say that the object of the Finance Act is also to fix rates of duty under different entries. However, the question whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principle of equivalence, there is no difference between production or manufacture of saleable goods and production of marketable/saleable services in the form of an activity undertaken by the service provider for consideration, which correspondingly stands consumed by the service receiver. It is this principle of equivalence which is in-built into the concept of service tax, which has received legal support in the form of Finance Act, 1994. To give an illustration, an Event Manager (professional) undertakes an activity, namely, of organizing shows. He belongs to the profession of Event Manager. As long as he is in the business or calling or profession of an Event Manager, he is liable to pay the tax on profession, calling or trade under Entry 60 of List II. However, that tax under Entry 60 of List II will not cover his activity of organizing shows for consideration which provide entertainment to the connoisseurs. For each show he plans and creates based on his skill, experience and training. In each show he undertakes an activity which is commercial and which he places before his audience for its consumption. The tax on service is levied for each show. This situation is very sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation to cater to such need. 9.2 Article 286 (1) (b) of the Constitution explains what export means. Such concept was incorporated into Customs Act, 1962 in term of section 2(18) thereof. The activity of taking out of India to a place outside India is recognized test to hold an activity to be export. Activity relating to goods being equal to the activity relating to service, following Principles of Equivalence , meaning of the term export recognized by Constitutional provision and tested by law relating to Central Sales Tax, Customs, Central Excise and Export and Import Policy of the government leaves no doubt to construe meaning of the said term in the context of export of service under the provisions of Finance Act, 1994 read with Export of Service Rules, 2005. There should be two termini for export of service. Service generated in one termini if travels outside that termini for ending thereat, export can be said to have been made. The activity of promotion of market ended in India upon identification of customers and nothing travelled abroad to end there. 9.3 In the case of The State of Kerala and Others v. The Cochin Coal Company Ltd. - (1961) 12 STC 1 it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such service is delivered outside India and used outside India and (iii) Payment for such services, provided outside India is received by the service provider in convertible foreign exchange. From 1-3-2007 to 31-5-2007 While condition number (i) and (iii), as mentioned above, remained same, the condition number (ii) was revised as follows:- Such service is provided from India and used outside India, and From 1-6-2007 to 31-12-2007 The words provided outside India were omitted from the condition mentioned at (iii) above. 9.6 There is no ambiguity that legislature in terms of Export of Service Rules 2005 intended that service consumed outside India shall be export. In the present case when market was promoted by the Appellant to bring MICROSOFT products and technical support into India in terms of the Agreement dated 1-7-2005, ultimate consumption of service was made in India and the appellant as agent of the foreign principal acted on its behalf in India. The circulars issued by CBE C subscribe to the concept of export as is stated in the Constitution and finds support from aforesaid decisions of Apex Court on the subject of export. It appears that Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of Tribunal. There was nothing specific brought out how the circular of 13.05.2011 negated orders of Tribunal. When neither the statutory provisions nor judicial pronouncements made by Apex court enable market promotion by appellant in India on behalf of its foreign principal to be export of service, the appeal fails on the count of claim of export. 9.10 On the aforesaid premises of law discussed, plea of export raised by the Appellant does not sustain and service tax liability under Finance Act, 1994 arises on such count. SOFTWARE MAINTENANCE CONTRACT 10. In respect of maintenance contract, appellant relied on various circulars i.e. 70/19/03/ST dated 17-12-2003 and 81/02/05 dated 7-10-2005. According to appellant, these circulars clarified that software was not considered to be goods for which maintenance thereof was not repair and maintenance for taxability. Such view survived for limited period from 17-12-2003 to 6-10-2005 when Circular No. 81/02/05 was issued to the contrary. By circular 81/02/05 software was made liable to service tax. Appellant's plea was that it was eligible to the benefit of circulars during relevant period before issuance of show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. 11.5 In Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise, Meerut, (2005) 7 SCC 749 = 2005 (188) E.L.T. 149 (S.C.) it has been held by the Apex Court that suppression of facts is made when information was not disclosed deliberately to evade payment of duty but when facts were known to both the parties, omission by one to do what he might have done not that he must have done would not render it suppression. It is settled law that mere failure to declare does not amount to willful suppression. There must be some positive act from the side of the assessee to find willful suppression. 11.6 In Continental Foundation Jt. Venture v. Commissioner of Central Excise, 2007 (216) E.L.T. 177. In Paragraphs 10 and 12 of the judgment it has been held that the expression suppression has been used in the proviso to Section 11A of the Act accompanied by very strong words as 'fraud' or collusion and, therefore, has to be construed strictly. Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de payment of service tax by the Appellant. Therefore extended period cannot be invoked in the present case while adjudication for the normal period if any, is permissible. 12. The Appellant is entitled to cum-tax benefit and cenvat credit in accordance with law. 13. On the aforesaid back drop of law and facts, there was no export of service made by the Appellant for which immunity from service tax claimed is deniable. The appellant is liable to service tax for the normal period in respect of 'Business auxiliary service' provided without being liable for the extended period and no penalty is imposable for no intention to evade being patent from the conduct of the Appellant. Interest as per law on service tax demand shall follow. 14. In the result, Appeal is partly allowed and remanded to the learned adjudicating Authority to recompute the tax liability as well as interest for the normal period granting cum-tax benefit and Cenvat credit in accordance with law. ST/828/2010 15. This case was not argued by both sides. Hence not disposed by above order. Registry is required to list the matter for hearing if stay order dated 12.10.2010 is complied by the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice if this matter which was the main point argued during the hearing is to be re-argued for deciding that appeal. 18. What constitutes export of services is an issue where there are reasons for different understanding in the matter. This is an issue where the government has been changing the criteria from time to time outside the period relevant for this case and during the period relevant for this case. This is an area where CBEC has issued a few circulars with changing perspectives. This is an issue which has come up before the Tribunal in a few other cases in the past. This issue is of a recurring nature. So it is extremely necessary to achieve a harmonious, predictable, easily understandable legal position on this issue which should preferably be available to the public in condensed legal Act or Rules. It will be desirable to avoid a situation where the public has to read too many decisions of the courts and clarifications issued by CBEC for understanding the matter. So I would like to first examine this issue with reference to Export of Services Rules, 2005 and find whether the issue can be answered based on these Rules. Here also there is the complication that these Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out achieving export just by routing of the service as may be seen from para 224 of the impugned order. I would like to clarify that the above exposition is a very simple explanation for understanding of the scheme and the Rules and there are some other conditions applicable to each of the three categories and the conditions have changed from time to time. This paragraph should not be read as an interpretation of the Rules. 20. Maintenance and Repair service is Category-II service where export is decided with reference to place of performance. Business Auxiliary service is Category-III service where export is decided with reference to location of the service receiver. This is the reason why I come to different conclusions in respect of these two services. 21. The impugned Business Auxiliary Service is that of promotion of sales in India of products of Microsoft Operations PTE Ltd, a Singapore corporation. The person availing the service and paying for the service is located in Singapore. The activities for promotion and the sales consequent to the promotion take place substantially in India, though there is a marginal issue that there may be some activities relating to promot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d till 27-02-2010 when it was omitted. The issue before us has to be examined with reference to rules in existence during the relevant period. But the fact that these got omitted later is indicative of the government's intentions. The first question to be considered is when the service was performed in India but the service recipient was resident outside India can the service be considered as delivered outside India . This issue is complicated by the fact the consumer benefiting from the products sold in India and the after sales services done in India are located in India. This is the argument that is reflected as the need to test location of the customer (see para 226 of the impugned order). I am of the view that the service that is sought to be taxed is the service provided to the person paying for the service and not the service which is provided to a person in India who is not paying for the service though such person may also be a beneficiary of such service. Though the concept that taxable service and consideration paid for it flow in opposite directions is an important concept I think that there is no need to dwell at great length on this issue especially because this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interpretation as given by me is accepted. It appears to be not the case. This condition in Rule 3(2) is applicable to services Category-I and Category-II and could make a difference to a case where an architect is providing service to a person in India for his property outside India. 27. I have also mulled over the issue that the consequence of this interpretation can be that the answer to the question whether any service is exported can be changed by a clever routing of service. I have already mentioned the possibility of medical reports of a hospital in India for use in India being maintained at the request of a company situated abroad and paid for by such company. If this arrangement is a farce with the special objective of avoiding service tax it is a matter to be challenged and if the law is found to be weak to prevent such leakage of revenue law itself should be amended. A fear of such a possibility cannot be a reason for interpreting the rule as is before me now. 28. The next issue is the effect of the expression used outside India which was in force till 27-02-2010. This is a more contentious issue. It is argued by the Appellants that the use of the marketing effo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adopted. Such an approach will also lead to the interpretation I have given above. 32. There can be other possible arguments that in this case the company receiving services is located in Singapore whereas the actual development of the software might have been elsewhere, even possibly in India itself because Microsoft Corporation may have development centers in India (routing issue). There can also be a concern that the company in India providing service and the company in Singapore receiving services are inter-related companies (see para 4 CBEC circular dated 13-05-2011). There can be another concern that category-II services, performed in India, used as input services may also be getting the benefit of export because the output service gets classified as Category-III. These are not issues contested at any stage in these proceedings but only mentioned to illustrate how complicated things can become in the matter of deciding export of services. Obviously the matter before us cannot be decided on the basis of all what we do not know. 33. Now I wish to examine whether there is anything in Export of Services Rules, 2005, which is contrary to meaning of export for interpreting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: 19. The importance of the above judgment of this Court is twofold. Firstly, applying the principle of equivalence, there is no difference between production or manufacture of saleable goods and production of marketable/saleable services in the form of an activity undertaken by the service provider for consideration, which correspondingly stands consumed by the service receiver. So it is clear that the Hon Court is talking about the destination based of the consumer of the service. So the actual issue in this case is to determine the consumer of the service. The consumer of the service is the person paying for the service and not any person who may also benefit from the activity. 36. In the matter of theory of equivalence decided by the Apex Court first in the case of All India Federation of Tax Practitioners (supra) and later referred to by the Court in the case of Association of Leasing and Financial Service Companies (supra) what I find is that the observation is made while answering the question whether Union of India has power to levy service tax on the services in question and the decision cannot be interpreted to mean that goods and services are exactly e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as Circular No. 141/10/2011 - TRU dated 13.05.2011 issued by CBE C. (ii). Whether the impugned Business Auxiliary Service of promotion of market in India for foreign principal made in terms of Article 2 and 3 of the Agreement dated 01/07/2005 was delivered outside India and used thereat and is immune from levy of service tax as export of service in terms of the provisions of Export Service Rules, 2005 read with circulars issued by CBE C excluding Circular No.141/10/2011 - TRU dated 13.05.2011. (iii). Whether the impugned Business Auxiliary Service provided in terms of Agreement dated 01/07/2005 is governed by the principles of equivalence and destination based consumption tax as well as law laid down by Apex Court in All India Federation of Tax Practitioners - 2007 (7) STR 625 (SC), and Association of Leasing and Financial Services Companies Vs. UOI - 2010 (20) STR 417 (SC). (iv). The Appeal in Appeal No. ST-828/2010 without being argued by both sides whether can be said to have involved the issue that output service was exported or conclusion is to be arrived at upon hearing both sides. (v). Whether demand for the normal period sustains subject to grant of cum-tax be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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