TMI Blog2011 (9) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... it in this regard - the appellants have paid an amount of Rs. 1,02,149/- and Rs. 21,749/- and the same have been appropriated, we are of the view that balance of convenience lies in waiving the requirement of pre-deposit of the balance amount during the pendency of the appeal. - ST/469/2010 - 717/2011 - Dated:- 19-9-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri K. Sivarajan, Advocate, for the Appellant. Shri C. Dhanasekaran, A.C. (A.R.), for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The brief facts of the case as stated by the appellants are as follows :- (i) The appellant avails of services of various companies/persons, not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of income tax paid by operation of law is not liable to service tax since it does not form part of the gross amount charged by the service provider. (ii) In respect of services provided by non resident service providers, the appellant pays service tax on the expenses incurred by the service provider and claimed from the appellant. However, the appellant also incurs certain expenses directly on booking air tickets, accommodation and other incidental expenses for non resident service providers. In such cases, the services are received by the appellant from a service provider in India, who charges service tax in his invoices. The appellant does not pay service tax on such expenses under the reverse charge mechanism. (iii) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants leading to the present appeal before the Tribunal. 4. We find that there is no specific exclusion in the Finance Act, 1994 to exclude the income tax paid in respect of the amount paid for the services received from abroad. At the same time, prima facie, it appears that the gross amount charged for the services cannot be said to include income tax deducted at source as per the income tax statute. We also find, where the amount charged includes the service tax amount, the Finance Act, 1994 provides for exclusion of the same. Merely because no such exclusion has been provided in respect of statutorily deducted amount of income tax, it cannot be said that the appellants have not made out a case for waiver of the pre-deposit in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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