2013 (2) TMI 583

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..... P.R. Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. P-I/VSK/67/2010 dated 23/04/2010 passed by Commissioner of Central Excise & Customs (Appeals), Pune. 2. The appellant, M/s. Syntel International Pvt. Ltd. is engaged in providing renting of immovable property services, Customized Software Development Services, etc. They are also paying service tax as recipient of Busines .....

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..... erse charge basis under business auxiliary service. The authority also rejected the refund claim of service tax credit on garden maintenance charges, gas filling and servicing charges, lightning toran for Navratri festival. The appellant preferred an appeal before the lower appellate authority, who held that garden maintenance services, gas filling and serving charges, lighting toran for Navratri .....

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..... ices rendered. However, with respect to the marketing fees, she submits that they had engaged Syntel Inc., USA, (which is a company registered in USA) to market/sell software services developed by the appellant. For this service received, they had paid consideration to the foreign service provider and on reverse charge basis, they had discharged service tax liability under Section 66A of the Finan .....

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..... idered the submissions made by both the sides. We have also perused the agreement relating to marketing fees. As per the "Business Associates Agreement" entered into by the appellant with Syntel Inc., USA has agreed to provide marketing services in relation to software services developed by Syntel International Pvt. Ltd., India and Syntel Inc., USA has to identify customers in USA and make efforts .....

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..... s rightly entitled for the credit of the service tax paid on "business auxiliary service" and they are also eligible for refund in case they are unable to utilize the credit availed. It is also noticed that the department for the subsequent period has allowed refund of service tax paid on the said business auxiliary service for the period 01/07/2009 to 30/09/2009 vide order of refund dated 21/05/2 .....

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