9911796707
TMI Blog2014 (1) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant is that four show-cause notices were issued for the demand of service tax and the details of which are as under:- Sl.No Show-cause notice NO. Period of SCN Demand proposed in the SCN (Rs.) 1 SCN-1 1.4.2004 - 31.3.2009 3,14,19,192/- 2 SCN-2 1.4.2004 - 31.3.2009 2,28,79,063/- 3 SCN-3 1.4.2009 - 31.3.2010 2,09,19,300/- 4 SCN-4 1.4.2010 - 31.3.2011 88,06,500/- Total 8,40,24,055/- The contention is that the first and second show-cause notices are for the same period i.e. 1.4.2006 to 31.3.09 on the same ground. One show-cause notice was issued by the Additional Director General of Central Excise Intelligence, Bangalore and the second show-cause notice was issued by the Jurisdictional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (29) ST 257 (Tri.Del) and in the case of British Airways vs. CCE. The applicant pleaded financial hardship on the ground that the applicants under losses and relied upon the latest balance sheet. 4. The Revenue relied upon the findings of the lower authorities and submitted that he applicants are engaged in the activities of development of software in India and getting orders through Dubai office. The contention is that the applicant is in connected to the marketing and promotion in respect of orders received through Dubai office. The Revenue relied upon the Teeming agreement dated 30.04.2007 between the 3i Infotech Ltd. of the one part and M/s Soft Solutions., Nigeria. The contention is that as per the Teaming Agreement the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablished a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and Accordingly all the provisions of this Chapter shall apply: Provided that where the recipient of the service is an individu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany incorporated under the provisions of the Companies Act, 1956 in force in India, having its office at 301, Dubai Internet City, P.O. Box 9109, Dubai (hereinafter referred to as "3i Infotech', which expression shall, unless it be repugnant or contrary to the context or meaning thereof, mean and include its, successors and permitted assigns) of the ONE PART AND the Partner identified below: From the Teaming Agreement it is clear that the agreement is made between the applicant and the foreign service provider. Therefore, it cannot be said that the Foreign Service provider has provided service to Dubai office and not to the present applicant. Hence, in view of the provisions of Section 66A of the Finance Act, the applicants are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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