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M/s Kusum Healthcare Pvt. Ltd. Versus CCE & ST, Jaipur-I

2015 (8) TMI 203 - CESTAT NEW DELHI

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 shal .....

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egard to the said judgment, we are of the view that the appellant has made out a good case for full waiver of pre-deposit of demand relating to Business Auxiliary Service.

Advertizing on Newspaper - The appellant’s plea that the demand of .....

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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 .....

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Singh, JJ. For The Appellant : Shri Manish Gaur, Advocate For The Respondent : Ms. Suchitra Sharma, D.R. ORDER Per R.K. Singh: Stay petition along with appeal has been filed against order-in-original dated 31.10.2013 in terms of which service tax dem .....

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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 pert .....

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by them abroad was in respect of the expenses of their representative office and as the representative office does not have a separate legal existence it was the service to self. As regards the demand of ₹ 46,58,732/- in respect of Show Cause .....

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mand of ₹ 2,29,150/- has been confirmed on the amount which they paid to the newspaper for advertisement while such payment do not fall under the category of advertising agency service. 2. The ld. D.R. argued that as per Explanation to Section .....

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le 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 Lt .....

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