TMI Blog2022 (3) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... same accepted as a Legal Consultancy Service and demand there to was dropped. It is found that in respect of the services availed for which the demand was confirmed, the appellant have not produced the documents which support their stand that the service is of Legal Consultancy service. Therefore, this issue needs to be re-considered. Administration service - it is the submission of the appellant that there is no service provided by the their group company i.e. Dishman Europe Ltd. to them but this is reimbursement of expenses to their group company - HELD THAT:- Though the appellant claimed that this expenses are reimbursement but no details were brought on record to ascertain whether this expenses are on account the activity amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Authorized Representative) for the Respondent ORDER This appeal is against the Order-In-Original No. STC/4-56/O A/Dn.II/2009/01 dated 31.03.2011 of the Commissioner of Service Tax, Ahmedabad. The appellant are engaged in the manufacturing of Bulk Drugs falling under the Chapter 29 of the Central Excise tariff Act, 1985 and registered with the department for payment of service tax under the category of GTA, BAS, Online Data Information Service etc. During the course of audit, it was observed by the audit officers that appellant is receiving the taxable services from outside India and incurred the expenditure in foreign currency. Revenue initiated proceedings against them to demand and recover service tax not paid under revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be said to be client of holding company . Further in the present matter place of provision of service is nontaxable territory, hence not liable for payment of Service tax. (iii) Stock Exchange Fees : - Stock Exchange fees paid for securities trading and Singapore Stock Exchange at Singapore, being the statutory fees payable by any company cannot be taxable service under reverse charge mechanism. Further place of provision of service itself in in a nontaxable territory, so does not attract service tax under reverse charge mechanism. 2.1 He further submit that extended period of limitation cannot be invoked in the instant case for the period 2006-07 to 2008-09 as there has not been any willful suppression or misstatement of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f for which reimbursements have been made to them. In the absence of any contrary evidence to prove that the said payment made by the appellant to M/s Dishman Europe Ltd., were not for sale of goods or any such activity demand is justifiable. Further he submits that Ld. Commissioner rightly confirmed the demand of ₹ 6,861/- on stock exchange service availed by Appellant. The provisions of Section 66A read with Rule 2(1)(d)(v) of Service tax Rules, 1944 are applicable in the instant case. Therefore under reverse charge mechanism, the recipient of service i.e. appellant is liable to pay service tax. 4. We have considered the submissions made by both the sides and perused the records. As regard the Acquisition Expense the Learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that this is a statutory levy and the appellant have paid as reimbursement. It appears that the Stock Exchange has charged fees to the appellant against the stock exchange service, therefore, in our considered view in the facts of this activity, the stock exchange- Singapore has provided the service to the appellant against stock exchange service therefore, this clearly covers under taxable service and appellant is liable to pay tax under Reverse Charge Mechanism in terms of Section 66A read with Rule 2(1)(d)(iv) of Service Tax Rules, 1994. Accordingly, demand of service tax on stock exchange service is upheld. 5. As regard the demand of service tax on acquisition expense and administrative service, the matter is remanded to the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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