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M/s Cavinkare Private Limited Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1216 - CESTAT CHENNAI

Waiver of pre deposit - import of services - Revenues contention is that the party abroad being an agent of the appellant the service provided by that agent was compensated by way of payment from India. The compensation for service being provided tha .....

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of the goods from India which was in the course of export. No such document came to our notice to appreciate the Revenues contention at this stage. - Prima facie, looking to the factual aspects and nature of the transaction and also understanding of .....

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r (T) For the Appellant : Mr. RadhikaChandrasekar, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per D. N. Panda It is the submission on behalf of the appellant that the shipping documents appearing at page 33 of the paper book brin .....

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standing between the parties that whenever discount is to be provided that is to be reimbursed by the appellant since the margin is already fixed which otherwise would result in deduction of the margin. Similarly, whenever expenses are incurred for t .....

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ve. Prayer of the appellant is that, prima facie, there is no incidence of tax on the appellant considering the scope and ambit of the reverse charge mechanism so also the reimbursement of the expenses is not taxable in India in view of the decision .....

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inental Consultants and Technocrats Pvt. Ltd. Vs. Union of India & Anr. - 2012-TIOL-966-HC-DEL-ST declaring Rule 5 of Service Tax Rules, 2006 ultra vires. 2. On the other hand Revenues contention is that the party abroad being an agent of the app .....

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