9911796707
TMI Blog2013 (10) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... d an opinion that the service provided by them is not covered by the ‘business support service’. Further, in the definition of ‘business support service’ also, the translation as such does not figure as an individual category but has been held to be covered by other transaction processes. The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Murthy The appellant is engaged in providing translation services to the client where the agreements, purchase orders, etc., are in different foreign languages. The service tax has been demanded on the ground that such translation service provided by the appellant comes under the category of business support service . Extended period has been invoked for confirming the demand with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpreted this term to mean the one similar to the earlier transactions mentioned in the service and basically they seem to think that translation is not a transaction. In our opinion, this kind of opinions and consideration of definition and consultation with legal experts can give a feeling that they are not liable to pay tax even though a tax payer who is responsible for paying, assessing servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the appellant is willing to deposit an amount of Rs.10 lakhs, which in our opinion is fair, in view of the fact that out of Rs.95 lakhs demanded, the Commissioner has not taken note of an amount of Rs.24 lakhs already paid by them as service tax in respect of training service which forms part of this amount and also an amount of Rs.17 lakhs would be the service tax liability for services r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
