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2016 (5) TMI 377 - CESTAT NEW DELHI

2016 (5) TMI 377 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Non-payment of Service tax under various categories - Demand of Service tax along with interest and penalties - Import of taxable service under the category of event management service - Held that:- services received by the applicant from the overseas entities in connection with organizing annual summit in India will fall under the taxable service of 'event management' and the applicant is liable for such tax on reverse charge b .....

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s hiring of simple physical space for placing servers.

Management consultancy services - Applicant claimed that they have acted as pure agent - held that:- the claim of applicant was not accepted by the adjudicating original authority. At the prima facie stage itself it is found that the merits of the case could not be categorically analysed without detailed examination of the terms of agreement and also the claim of applicants as being pure agent. The applicants appears to have an a .....

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cant on this count has to be seen after examining each type of expense shared by the corporate companies.

As the applicant failed to make out a strong case for full waiver of adjudicated dues and no financial hardship pleaded, the appellant is to be directed to deposit an amount of ₹ 2,00,00,000/- (Rupees Two crores only) within 8 weeks. - Stay application disposed of by not granting full waiver - Service Tax Stay Application Nos. 53238 & 53246 of 2014 In Service Tax Appeal No .....

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are registered with the department for payment of service tax under various categories of taxable service. Proceedings were initiated against them for non -payment of service tax under various categories. The case was adjudicated resulting in the impugned order which confirmed the service tax demand of ₹ 3,16,67,099/- along with interest, confirmed recovery of interest of ₹ 14,34,421/- ; imposed penalty of ₹ 5,13,95,467/- under section 78 of Finance Act, 1994 and additional pe .....

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ect of amount paid to overseas entity for arranging eminent persons to participate in the Annual Summit organized by appellant in India. B) Import of internet telecommunication services:- An amount of ₹ 11,92,694/- was confirmed with reference to amount paid by the appellant to M/s. Internap Network, USA for allotting internet server in USA. C) Management Consulting Service: An amount of ₹ 19,27,068/- was confirmed as Service Tax under the category of management consultancy services .....

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ses, the transaction for which is shown as bulk adjustment. 3. We have heard both the sides and examined the appeal records. The present applications are for waiver of pre-deposit of adjudicated service tax due with interest and penalties. On examining the merits of the case for prima facie finding, we observe that on the first issue of demand of service tax relating to import of taxable service under the category of event management service, we find that the appellant entered into agreement w .....

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cannot be made to the full extent under this category. 4. Regarding import of internet connectivity as taxable service namely, internet telecommunication services, we find the applicants claim that their payment to US company should be considered as for renting of movable property appears, prima facie, not sustainable. The server placed outside are meant for internet connectivity services related cannot be considered as hiring of simple physical space for placing servers. 5. Regarding the applic .....

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