TMI Blog2018 (3) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. - Appeal No. ST/89674/13 - - - Dated:- 23-1-2018 - Shri SS Garg, Judicial Member And Shri CJ Mathew Technical Member Shri VR Reddy, Asst. Commr (AR) for appellant Shri Vinay Jain, Advocate for respondent ORDER Per : CJ Mathew Revenue is aggrieved by the setting aside of demand of ₹ 11,48,796/-, along with interest thereon, and penalty imposed under section 78 of the Finance Act, 1994 by Commissioner of Central Excise (Appeals), Pune I vide order-in-appeal no. PUNE-EXCUS-001-APP-96-13-14 dated 16th August 2013. 2. The grounds of appeal contend that the first appellate authority has placed reliance on the decision in M/s JM Financial Pvt Ltd v. Commissioner of Service Tax [2013-TIOL-757-CESTAT-MUM] which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by way of reimbursement of electric charges and office expenses from other group companies. In actual, no service has been rendered to the other group companies. So far receipt of ₹ 2,72,269/- is concerned, the same relates to the receipt on account of infrastructural support provided to the group companies on which liability has been admitted by the appellant. So far electric charges and other expenses are concerned, the same have been received by way of share of the expenses and o service has been rendered, and accordingly, reimbursement of expenses is not leviable to Service Tax. Further, the Revenue has not discharged their onus by establishing that the taxable service has been rendered or any service has been rendered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Tata Technologies Limited v. CCE, Pune, 2007 (8) S.T.R. 358 the Tribunal held that the activity of receiving consideration from its group companies towards procurement of service by acting only as an agent is not providing a taxable service, and observed that - It is very clear that the Appellant only acts as agent for SAP India. They enable the group companies of Tata group to procure the SAP software and its maintenance. In the circumstances, we cannot come to the conclusion that the Appellant provides management consultancy service to the affiliates. In Kumar Beheray Rathi v. Commissioner of Central Excise, Pune, 2014 (34) S.T.R. 139, the Tribunal held that the assessee was acting merely as a trustee or a pure agent as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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