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2016 (1) TMI 849 - CESTAT NEW DELHI

2016 (1) TMI 849 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - import of services - Held that:- While it may be arguable that the service provided by the Representative Offices of the appellant to the appellant would amount to import of service in view of Explanation -1 to Section 66A (2) of the Finance Act, 1994, at this interlocutory stage, in view of the above quoted observation of CESTAT in the case of Torrent Pharmaceuticals Ltd., the appellant deserves waiver of pre-deposit - Stay gra .....

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iled 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 the appellant assessee against order-in-original no. 145-148/GB/2013 dated 21/10/2013 in terms of which .....

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46,265/- ₹ 6,47,180/- ₹ 10,35,787/- ₹ 17,39,599/- Tour Operator Services Rs.42,73,884/- Rs.18,14,672/- ₹ 9,54,113/- ₹ 5,67,189/- Total Rs.52,20,149/- Rs.24,61,852/- ₹ 19,89,900/- ₹ 23,06,788/- (ii) CESTAT Vide order dated 6/10/2015 has set aside the show cause notice dated 21/10/2010. The service tax demand under Tour Operator Service pertains to outbound tours, and therefore, is not liable to service tax as has been held by service tax in the case of Co .....

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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 as they appointed marketing representatives in various key markets who were typically freelance individuals and worked on a part time basis with a clear brief, and therefore, these expenses cannot be called to .....

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ect of salary, telephone and other expenses in respect of their Representative Offices. In the case of Torrent Pharmaceuticals Ltd. (Supra) CESTAT had held as under: Section 66A (1) above is talking of service provider and service recipient as persons which has to mean as different business persons. Section 66A (2) and its Explanation I only make a clarification and to fix service tax liability on recipient of services under reverse charge mechanism that both the permanent establishments in In .....

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