TMI Blog2016 (1) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2014 - Stay order No. 53752-53753/2015 - Dated:- 22-12-2015 - MR. G. RAGHURAM, PRESIDENT AND SHRI R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri J.K.Mittal, Advocate For the Respondent : Shri R. Khanna, DR ORDER PER: R.K. SINGH Stay application No.ST/Stay/ 51290/2014 along with Appeal No. ST/51112/2014 is filed by the Revenue against order-in-original No. 145-148/GB/2013 dated 21/10/2013 on the ground that the Primary adjudicating authority has not confirmed interest Under Section 75 of the Finance Act, 1994 on the demand confirmed. Thus, the stay application is mis-conceived and is accordingly, dismissed. 2. Stay application No. ST/Stay/50831/2014 along with Appeal No. ST/50671/2014 is filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der ST/A/58511-58515/2013-CU[DB] dated 10/12/2015. As regards the Business Auxiliary Service, the appellant stated that this demand has been raised on the Foreign Exchange expenses incurred by the appellant in respect of salary and telephone and other expanses in respect of their Representative Offices located abroad in different countries. These offices did not provide any service to the appellant and such expenses are not held to be liable to service tax in terms of CESTAT judgment in the case of Torrent Pharmaceuticals Ltd. Vs. Commissioner of S.T. - Ahmedabad. Reported in 2015 (39) S.T.R 97 (Tri-Ahmd.). 4. Ld. DR on the other hand stated that the Foreign Exchange expenses are not in relation to the appellant s Representative Offices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal position that one cannot provide service to one s own self. If the permanent establishment of the appellant abroad is treated as a service provider to its own head office in India then it will amount to charging service tax for an activity provided to one s own self. Similarly placed branches of the appellant undertaking similar activities in India will not be held so. Therefore, a comprehensive reading of Section 66A of the Finance Act, 1994, a permanent establishment situated abroad as a separate person, will be understood to have been prescribed only to determine the provision of service whether in India or out of India. While it may be arguable that the service provided by the Representative Offices of the appellant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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