TMI Blog2020 (1) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... le, therefore, the demand is also not maintainable. Appeal allowed - decided in favor of appellant. - Service tax Appeal No. 10892 of 2019, 12065 of 2019 - A/12400-12401/2019 - Dated:- 5-12-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Ms. Vanashri Kalbhor Shri S.R. Dixit, Advocate for the Appellant Shri V. Lukose, Authorised Reprensentative for the Respondent ORDER RAMESH NAIR The brief fact of the case is that the appellants are receiving the reimbursements towards the services of the manpower and other miscellaneous costs incurred on behalf of the Overseas Group Company in connection with the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nection with some support service provided by the appellant, in connection with supply of goods by Indian supplier to their overseas group companies. In this transaction, it is the appellant who are providing the service to the overseas group companies. The demand was made invoking Section 66A and Rules made there under which is reproduced below:- Section 66A of the Finance Act, 1994 (1) Where any service specified in clause (105) of section 65 is, - is, - (a) provided or to be provided by a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able, therefore, the demand is also not maintainable. The similar issue has been considered by this Tribunal in the case of BMW India Pvt. Ltd-2017 (10) TMI 905 (CESTAT- Chandigarh) wherein the demand in the identical issue has been set aside. The same issue has also been considered by this Tribunal in the case of Sumitomo Corporation India P. Ltd. Wherein the Tribunal has given the following finding:- 8. We have heard both the sides and perused the appeal records. On the first two issues relating to liability of appellant/ assessee for service tax under the category of BAS we note that the service tax liability and the activities similar to the ones undertaken by the appellant/assessee were subject matter of decision by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e destination has to be decided based on place of consumption not the place of performance of service in the case of Category III, Business Auxiliary Service. The appellant/ assessee were engaged in promoting market for foreign entities in India. This will amount to export of service. 9. In view of the settled position of law as discussed above, we find no merit in the impugned order in so far it confirms the demand against the appellant under BAS. 6. As per our above discussion and judgments cited hereinabove which are directly supporting the case of the appellant. We are of the view that the demand is not sustainable. Accordingly, the impugned orders are set aside, appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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