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TMI Blog2009 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the following demands have been made: (1) Service Tax: Rs. 58,49,669/- under the category of "Broadcasting Agency Services" for the period from 16-7-2001 to 31-1-2006. (2) Service Tax: Rs. 12,10,27,417/- under the category of "Business Auxiliary Services" for the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the period of limitation is Rs. 20,99,941/-. It is stated that the said amount had already been paid. 3.1 As regards the second demand to the tune of Rs. 12,10,27,417/-, the learned Advocate informed the Bench that this amount has been demanded under the category of 'Business Auxiliary Services'. The applicants are providing the services to their parent company abroad and are receiving th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service as mentioned in sub-rule (1) of rule 3. For example, under Architect service (a Category I Service [Rule 3(l)(i)]), even if an Indian architect prepares a design sitting in India for a property located in U.K., and hands it over to the owner of such property having his business and residence in India, it would have to be presumed that service has been used outside India. Similarly, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these services accrue outside India. In all the illustrations mentioned in the opening paragraph, what is accruing outside India is the benefit in terms of promotion or business of a foreign company. Similar would be the treatment for other Category III [Rule 3(1)(iii)] services as well." 4. In terms of the above clarification, when the location of the service recipient is abroad, then the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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