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TMI Blog2013 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 54 - CESTAT MUMBAI] - The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, we do not find anything wrong in taking credit just because the invoices are in the name of branch offices. The appeal on this count is allowed - Decided in favour of assessee. - ST/50,37/08-Mum - - - Dated:- 4-9-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri Nitin Kamath, Associate Director For the Respondent : Shri S G Dewalwar, Commissioner (AR) PER : P K Jain There are two appeals. The first appeal is filed by the appellant M/s. TAM Media Research Pvt. Ltd. against confirmation of a demand of Rs.11,58,043/-. An amount of Rs.23,064/- already paid is appropriated towar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided abroad. According to the Revenue, the taxing event is not the consumption of service but the provision of service and since the service has been provided in India, they are liable to pay service tax. 4. The appellant on the other hand relies upon the Board's circular No. 56/5/2003-ST dated 25.4.2003 to contend that the service is being exported and service tax is destination or consumption based tax and, therefore, the services have been exported out of India and hence no tax is leviable. 5. The learned AR reiterates the findings of the Commissioner in the impugned order, which are briefly stated above. The learned AR also argued that penalty under Section 78 is leviable as the assessee was fully aware of the fact that Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarify that the Service Tax is destination-based consumption tax and it is not applicable on export of services. Export of services would continue to remain tax-free even after withdrawal of notification no. 6/99 dated 9.4.99. Further it is clarified that service consumed/provided in India in the manufacture of goods which are ultimately exported, no credit of service tax paid can be availed or reimbursed at present as inter-sectoral tax credit between services and goods are not allowed. 4. .. 5. " In view of the above circular issued by the Board, the services rendered by the appellant have to be considered as export of service and would not be liable to service tax. We also find that this tribunal has taken simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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