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TMI BlogService Tax New CasesX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax New Cases X X X X Extracts X X X X X X X X Extracts X X X X ..... s the service would be considered as export of service only if payment is received in convertible foreign exchange - Disputed period is prior to this amendment so impugned service will be held as export of services - appeal allowed 2 Service Tax - 2008 - TMI - 4104 - CESTAT, CHENNAI OIO rejected refund claim & appropriated the tax paid by the party in the category of 'Man Power Recruiting Agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy' towards the tax which ought to have been paid in the category of 'Security Agency' - impugned order sustainable as amount payable by assessee can be adjusted against amount refundable (collected wrongly) - Sec 67(v) didn't provide abatement of such expenses reimbursable or wages of employees - so Security Agency is required to pay ST on gross amount charged by it from its client 3 Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x - 2008 - TMI - 4103 - CESTAT, NEW DELHI Appellants had agreement with Bank to promote their retail activities - there is no force in contention of appellants that they are not providing any business auxiliary service, and they are under the franchise agreement with Bank - conditions of the agreement shows that appellants has to promote retail finance of bank - appellants are not paying to bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any amount being their franchise - even, they are getting commission from bank - impugned services coverable under business auxiliary service 4 Service Tax - 2008 - TMI - 4102 - CESTAT, CHENNAI Cellular phone service providers - imported SIM cards and sold the same to their customers on payment of sales tax - also activated SIM cards by giving connection - also paid service tax on the activat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion charges - Revenue's contention that value of SIM card should have been added to activation charge for the purpose of payment of ST, is not justified - held that there should be no levy of service tax on the value of the SIM cards, because service tax is leviable on services not on goods 5 Service Tax - 2008 - TMI - 4087 - CESTAT, NEW DELHI As per Cir. 10/04, the transfer of Intellectual Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty rights doesn't amount to rendering service - in this case, there is no evidence on record to show that assessee had paid for technical assistance, as per the agreement, the same is optional - In absence of such evidence, we find no merit in the contention of revenue - Order of comm.(A) that agreement X X X X Extracts X X X X X X X X Extracts X X X X
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