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Tata Technologies Ltd. Versus Commissioner of Central Excise, Pune 1

2015 (10) TMI 2157 - CESTAT MUMBAI

Liability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU Claimed exemption under Notification No. 21/2003-ST Appellant contends that services provided to sister concern are secondary services and same are not leviable to service tax as per CBEC circular No. 56/5/2003-ST Revenue contends that circular is not applicable in absence of any evidence Held That:- Services rendered have been declared as export of services in cases such as SGS India Pvt. .....

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onal Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/RKS/168/2010 dated 30/09/2010. 2. Briefly stated the facts of the case are that M/s Tata Technologies Ltd. (hereinafter referred to as the appellants ) are holders of Service Tax Registration No. AAACT3092NST001 and engaged in providing various services such as the Information and Database Access or Retrieval Services, Business Auxiliary Services and Consulting Engineer Services. During the co .....

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ve received all the payment in India. However, in the instant case the appellants have received all the payment in Indian currency. Therefore, the conditions of Notification No. 21/2003-ST dated 20-11-2003 are not satisfied and the exemption is not available to the appellants. 3. Show cause notice was issued for the demand of service tax liability, interest thereof and for imposition of penalties. Show cause notice was contested on merits as well as on limitation. The adjudicating authority did .....

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customers situated abroad and in term of Export of Services. He would submit that the Central Board of Excise and Customs vide circular No. 56/5/2003-ST dated 25-04-2003 had clarified that services rendered by Secondary service provider if ultimately consumed, which merges, with the services that are being exported, no service tax is leviable. He would rely upon the circular heavily. 5. Learned departmental representative would submit that there is nothing on record to indicate that the services .....

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