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Theme Exports Pvt. Ltd. Versus Commissioner of Service Tax, Delhi

2015 (11) TMI 1260 - CESTAT NEW DELHI

Waiver of pre deposit - Stay of recovery of demanded service tax - Held that:- applicant had made out a strong case for full waiver of pre-deposit. The sequence of transactions involved in transfer of money in this case indicate the absence service p .....

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ong with penalties in this case till disposal of the appeal. - Stay granted. - Stay Application No. 54074 of 2014, Service Tax Appeal No. 53643 of 2014 - Dated:- 13-10-2015 - G. Raghuram, President And B. Ravichandran, Member (T) For the Petitioner : .....

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2013 upheld by the impugned order dated 31.3.2014. 2. The applicant is engaged in export of garments and realize the sale proceeds of such exported items through banking channel. Against Bill issued by the applicant the foreign buyers instruct their .....

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amount on its end and remits the balance amount to applicant's bank. Proceedings were initiated against the applicant to demand service tax on this deducted transaction charges under 'Banking & other Financial Services' on reverse cha .....

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Ld. Counsel for applicant submitted that there is no contract or understanding between the applicant and the foreign bank for providing any service. The foreign importers instruct the bank at their end to transfer the invoiced amount to the exporter& .....

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