TMI Blog2013 (8) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assesse - the relief that would have been available for getting refund of such tax paid for export of goods has to be kept in view – even if the service was taxable as ‘Business Support Service’, there will not be any change in tax liability under reverse charge mechanism or any other count - revenue-neutrality cannot be taken as a ground for avoiding payment of tax at any stage of a VAT system – relying upon [Microlabs Ltd. Vs. CST 2008 2008 (1) TMI 182 - CESTAT, BANGALORE]. Waiver of Pre- deposit – assesse failed to make out the prima facie case in its favor - 10Lakhs were ordered to be submitted – upon such submission rest of the duty to be waived till the disposal – Decided partly in favor of assesse. - ST/40208/13 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during audit conducted January 2009. Since the Show Cause Notice was issued only on 08-07-10, applicant contests that the demand is time barred. 3. The Ld. Advocate also raises the issue that the services were received abroad and not received in India and hence cannot be subjected to tax under Finance Act, 1994. She relies on the order of Tribunal in the case of Microlabs Ltd. Vs. CST in stay order filed in Appeal No. ST/376/2007 as reported at 2008 (10) STR 426. 4. She further submits that if at all the service is taxable, it has to be under Business Support Services as decided by the Tribunal In Fifth Avenue - 2010 (17) STR 405 (Tri-Del) and hence the present demand confirmed under Business Auxiliary Service is not maintainable 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax at any stage of a VAT system. So he submits that the applicant should be asked pre-deposit of dues for admission of appeal. 8. The Ld. A. R. also points out that the decision in the case of Microlabs (supra) was for a period prior to notification of Taxation of Service (Provided from Outside India and Received in India), Rules 2006. As per this rule, the question whether the service is imported is to be decided with reference to place of residence recipient of the service in the case of Business Auxiliary Service falling under sub-rule (iii) of Rule 3 of the said Rules and not with reference to the place where the service was performed. 9. We have considered argument on both sides. Prima facie we are in agreement with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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