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M/s Technopak Advisors (P) Ltd. Versus Commissioner of Central Excise, Rohtak

2015 (6) TMI 915 - CESTAT NEW DELHI

Waiver of pre deposit - Market Research Agency service - Held that:- prima facie the classification of the services rendered has been done on the basis of the service rendered under only one of the eleven agreements under which the services were rend .....

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433/-) is concerned. As regards the remaining amount of demand, the appellant has not pressed for stay. - Decision in the case of SGS India Pvt. Ltd. (2014 (5) TMI 105 - BOMBAY HIGH COURT) followed - Partial stay granted. - No. ST/Stay/59309/2013, ST .....

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ion along with appeal has been filed against Order-in-Original No.01/ST/ Commr /DM/RTK/2013-14 dated 11.4.2013 in terms of which service tax demand of ₹ 6 ,66,83,523 /-has been confirmed along with interest and penalties. Out of the said demand .....

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relation to trading activities and ₹ 5,81,221/- was confirmed under Renting of Immovable Property Service. The appellant has stated that it is not pressing for stay against the aforesaid demands of ₹ 3 ,91,869 /- and ₹ 5,81,221/-. .....

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n of services has been done only on the basis of contents of only one agreement (with M/s Societe BIC). Further as reports in relation to the "market research" were submitted to their foreign clients thereby a part of the service was render .....

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y performed in India and reiterated the reasoning of the impugned order. 4. We have considered the contentions of both sides. Perusal of the impugned order reveals that prima facie the classification of the services rendered has been done on the basi .....

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e is covered under Rule 3(1)(ii) of the said rules which states that "where such taxable service is partly performed outside India, it shall be treated as performed outside India". We find that in the case of CST, Mumbai Vs. SGS India Pvt. .....

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vice was complete when the report was delivered to the foreign client. Since the delivery of the report to the foreign client was considered to be an essential part of the service that the demand of Service Tax was set aside." We are thus prima .....

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