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2016 (9) TMI 739 - CESTAT MUMBAI

2016 (9) TMI 739 - CESTAT MUMBAI - TMI - Reverse charnge - Business auxiliary services - Services availed in the interior parts of Myanmar and the expenses to be incurred for traveling tickets, telephone charges, postage, hotel accommodation, fooding etc. - reimbursement of expenses to the agent appointed in Myanmar - Held that:- the Revenue has no case on merits for more than one reason. Firstly, on perusal of the various e-mails sent by Shri S. Gupta to the appellant they clearly indicate that .....

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under ‘business auxiliary services’, as under the category of BAS, the amount can be taxed as a commission paid by the appellant, if any, to Shri S. Gupta. On perusal of the agreement entered into by the appellant with Shri S. Gupta, we find that there is no mention of any commission payable to Shri S. Gupta by the appellant. - Demand set aside - Decided in favor of assessee. - ST/555/12-Mum - A/89353/16/STB - Dated:- 9-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Me .....

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the interior parts of Myanmar and the expenses to be incurred for traveling tickets, telephone charges, postage, hotel accommodation, fooding etc.; appellant reimbursed the expenses incurred by Shri S. Gupta on the actuals as per the bills raised by Shri S. Gupta. It is the case of the Revenue that the appellant is liable to pay service tax under the reverse charge mechanism under the category of business auxiliary services as it is undisputed that Shri S. Gupta has rendered services of promoti .....

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