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TMI Blog2013 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, out bound transportation and one way pallet for outbound transportation. A&S would also provide insurance service for the goods of the notice during the tenancy of the custody with A&S. Held that:- Prima facie demand of tax under Business Support Service was sustainable – foreign agents were providing services to the assesse in relation to the assesse’s business and the different activities would be covered in inclusive portion of the definition - Entitlement to avail cenvat credit for payment of tax which would be examined on the basis of record. Waiver of pre deposit – aprima facie case is against the assessee - No waiver of pre deposit of entire amount of tax along with interest and penalty – 18 lakhs were ordered to be submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. In the present case, the demand of tax under the category of Business Support Service is not sustainable. It is also contended that demand is barred by limitation. He submits that Revenue is already aware of the activities as revealed from the earlier proceedings and therefore entire demand in respect of subsequent proceedings is barred by limitation. It is also submitted that even if it is classifiable under Storage and Warehousing Services as held in the earlier proceedings, no service tax is leviable under the provisions of Taxation of Services (Provided from Outside India and Received in India), Rules, 2006. He submits that in order to impose tax, Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one way pallet for outbound transportation. A S would also provide insurance service for the goods of the notice during the tenancy of the custody with A S. Business Support Service in terms of Section 65 (104c) of the Finance Act,1994 is reproduced herein below :- support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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