TMI Blog2013 (8) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ed application for waiver of pre-deposit of Service Tax amount of ₹ 8,52,023/-, interest and penalty. The demand is confirmed under the category of Intellectual Property Service, in view of the provisions of Section 66A of the Finance Act, 1994. 4. Applicants M/s. Star Flora already deposited amount of ₹ 3,44,281/- with interest. Applicant M/s. Shreya Flora already deposited amount of ₹ 3,31,627/- with interest. 5. The contention of applicant is that appellant is recipient of Intellectual Property Service from the service provider, who is outside India. The contention is that as per the provisions of Section 66A of the Finance Act, the applicants are not liable to pay Service Tax being recipient of taxable service, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply : Provided that where the recipient of the service is an individual and such service received by him is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than India, such permanent establishment shall be treated as separate persons for the purposes of this Section. Explanation-1 further explain that a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country. This explanation 1 is explaining the position where the Indian person, who are having permanent establishment in India and having branch or agency in outside India. In such case Indian establishment cannot claims that they had not received any taxable service from the foreign service provider, as foreign service provider the branch or agency of the same company in India. 9. In the present case, situation is different here the service provider is out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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