9911796707
TMI Blog2013 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... HI HIGH COURT) the provisions of Rule 5B of the Service Tax Rules, 1994 will apply as same came into effect on 01.04.2011 - Rule 4(a)(i) of the Point of Taxation Rules 2011 is not applicable because those Rules came into effect on 01.03.2011. Business auxiliary service –Marketing support services – Held that:- As decided in Paul Merchants Ltd. vs. CCE, Chandigarh (2009 (7) TMI 736 - CESTAT, NEW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following heads- (a) In respect of marketing support services provided by the petitioner appellant to M/s Nokia Corporation, Finland (value Rs.7,74,14,882/- treating the same as services not falling within the Export of Service Rules, 2005 and as qualifying for export; (b) A demand allegedly on account of change in the rate of service tax increase from 10.20% to 12.24% (including ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Service. 3. With regard to issue whether the rate of service tax applicable is one that is extant on the date of receipt of payments or the date the services were rendered, stands concluded by the judgment of the Delhi High Court in CST, vs. Consulting Engineering Services (I) Pvt. Ltd. (Delhi H.C. order dated 14.01.2013 in St. Appl. No. 76/2012); and judgments of the Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include the value of the goods incorporated into the total value of the service, without referring to the material furnished to the revenue by the assessee. 5. In view of the above circumstances since issues 1 and 2 are covered by the decisions referred to and as regards issue no. 3, the adjudication order proceeds on a fallacious assumption that relevant material was not furnished, we are sati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
