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M/s BSR & Co. Versus CCE & CST (Adj.) , New Delhi

2016 (3) TMI 576 - CESTAT NEW DELHI

Waiver of pre-deposit - Management Consultancy Service - Export of service - Held that:- applicant has filed F.I.R.C.s for the demand pertains to export of service and it has neither disputed in the show cause notice nor verified by the Adjudicating Authority. Therefore, the demand covers under the export of service and pre-deposit is allowed to be waived off.

Waiver of pre-deposit - Management Consultancy Service - Services provided to foreign service recipient but nor recieved remun .....

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2014 in Appeal No. 53972 of 2014 - Stay Order No. 50098/2016 - Dated:- 1-3-2016 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Gajendra Maheshwari and Ms. Swati Thapa, Advocates For the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER PER. ASHOK JINDAL :- A service tax demand of ₹ 3,26,35,901/- has been confirmed against the applicant for the period 01/4/2010 to 31/3/2011 under the category of Management Cons .....

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t Consultancy Service. In these set of facts, a show cause notice was issued to the applicant to demand service tax on the services provided by them during the impugned period and consequently after adjudication the demand was confirmed alongwith interest and various penalties under the Finance Act, 1994 were also imposed. The applicant filed the defence reply stating that demand of ₹ 3,14,50,459/- relates to export of services as per Export of Service Rules, 2005, therefore, no service ta .....

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ces rendered by the applicant in the capacity of a profession of Chartered Accountant and the services rendered by Chartered Accountant are advisory in nature, therefore, they are not liable to pay service tax. In alternate, it is the submission of the learned Counsel that if the services are to be classified under Management Consultancy Service, in that circumstances also, the demand of ₹ 3,14,50,459/- is not sustainable as the recipient of services were located outside India who received .....

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their foreign service recipient located outside India but the remuneration has not been received under in foreign convertible exchange but the said services have been provided by the applicant in the capacity of representational services for appearing on behalf of the service recipient before various Governmental Authorities as consultant, in India, the same are exempt by Notification No. 25/2006 dated 13/7/2006. In that circumstances, they are not required to pay service tax. To support his co .....

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provided copies of F.I.R.C.s, therefore, they are not entitled for the benefit of export of service. In that circumstances, he submits that applicant be put to certain terms for entertaining the appeal. 5. Heard the parties considered their submissions. 6. We find that in this case, a demand of service tax has been confirmed to the tune of ₹ 3,26,35,901/- under the category of Management Consultancy Service. As contended by the learned Counsel for the applicant that a demand of ₹ 3, .....

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