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2015 (12) TMI 1216 - CESTAT CHENNAI

2015 (12) TMI 1216 - CESTAT CHENNAI - TMI - 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 that shall be taxed and liable on reverse charge mechanism. - Held that:- Perusal of the MOU between the parties, prima facie, throws light there is absence of the principal and agent relationship. The shippin .....

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- D N Panda, Member (J) And R K Singh, Member (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 brings out the status of the appellant as an exporter of the goods to a buyer abroad in terms of an agreement at page 22 of the paper book. The margin was fixed for the purpose of sale and the importer abroad i .....

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hall pay tax on the expenses incurred as above. 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 of the Larger Bench of the Tribunal in the case of Sri Bhagavathi Traders Vs. CCE, Cochin - 2011 (24) STR 290 (Tri. LB) which is awaiting decision of the Apex Court and also the decision of the Hon'ble .....

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