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2015 (12) TMI 1011 - CESTAT NEW DELHI

2015 (12) TMI 1011 - CESTAT NEW DELHI - 2015 (40) S.T.R. 763 (Tri. - Del.) - Waiver of pre deposit - foreign expenses (misc. foreign exchange) on account of advertising services/ICC payment - Held that:- Appellant had not paid service tax on foreign exchange expenses amounting to ₹ 22,78,90,146/- shown as advertising services/ICC payment and that the appellant failed to provide satisfactory answer to the audit which raised the objections. The impugned order does not identify as to what was .....

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impugned expenses related to advertising agency service (even if the appellant failed to give satisfactory reply in the opinion of the adjudicating authority) because the onus to sustain the allegation is on Revenue. There is not even a whisper in the Show Cause Notice also as to how the impugned foreign exchange expenses related to which taxable services. On the other hand the appellant on its own stated that the said expenses were incurred for purposes which were not taxable - appellant has ma .....

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377; 2,78,61,482/- along with interest and penalties had been confirmed on ₹ 22,78,90,146/- which the appellants had shown as foreign expenses (misc. foreign exchange) on account of advertising services/ICC payment. 2. The appellant has contended that: (i) in the entire adjudication order no service has been identified under which the demand has been confirmed. (ii) the demand has been confirmed only on the ground that the appellant had made foreign exchange remittances shown as advertisin .....

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4,165/- was in relation to tour operator service but performed entirely outside India. (vii) small amount of ₹ 1,01,850/- and ₹ 2,05,890/- were spent in relation to Development & Supply of Content Service which became taxable from 1.6.2007 while these expenses were made before 18.4.2006. 2. The ld. DR, on the other hand, stated that in the absence of any explanation the expenses booked under the head of advertising expenses/ICC payments would be treated to have been for advertisi .....

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