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2015 (8) TMI 203 - CESTAT NEW DELHI

2015 (8) TMI 203 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Business Auxiliary service - service was imported from abroad - Reverse Charge Mechanism - Held that:- While as per Section 66A (2) explanation (1) a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country, we find that CESTAT in the case of M/s Torrent Pharmaceuticals Ltd. CST, Ahmedabad has held that no service tax is leviable on the remittance .....

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d not to any advertising agency and no such agency was engaged for providing any service connected with making preparation, display or exhibition of advertisement and therefore it did not fall within the scope of 65(3) read with 65(105)(e) is prima facie persuasive. - we waive the requirement of pre-deposit of the remaining adjudicated liability and stay recovery thereof during pendency of the appeal. - Stay granted. - No. ST/Stay/51431/2014 in ST/51216/2014-CU(DB) - Stay Order No. 51988/2015 - .....

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ed in respect of Show Cause Notice dated 18.4.2013. An amount of ₹ 51,95,744/- deposited was also appropriated. It is seen that a demand of ₹ 1,72,42,189/- in respect of Show Cause Notice dated 3.12.2012 and ₹ 1,62,61,061/- in respect of Show Cause Notice dated 18.4.2013 pertain to Business Auxiliary Service confirmed on the ground that the service was imported from abroad and therefore the appellant was liable to pay service tax thereon under reverse charge mechanism. The appe .....

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