9911796707
TMI Blog2013 (12) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... oner/assessee to make the deposit, for entertainment of hearing of the appeal and direct report of compliance by 18.7.2013. In default either in deposit or reporting compliance within the stipulated time, the appeal is liable to be rejected and dismissed for failure of pre-deposit - Prima facie case not in favour of assessee - Stay granted partly. - Service Tax Appeal No.100 of 2012 - - - Dated:- 14-5-2013 - G Raghuram And P R Chandrasekharan, JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri V K Agarwal, (AR) PER : G Raghuram The appeal preferred by the assessee is against the adjudication order dated 30.11.2011 passed by the Commissioner, Service Tax, Mumbai V. The adjudication order confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable service BAS. 3. We have gone through the agreement between the parties. To the extent relevant of the purpose of the appeal at this stage, it requires to be noticed that under the agreement, DTC commissioned research into effective marketing strategies to accelerate consumer demand for diamond jewellery in India and to identify consumer demand for such jewellery in India; DTC commissioned the marks "Nakshtra" etc. to cater to specific consumer demand; and promotional materials applying the mark for promotion of diamond jewellery in India. Further the parties agreed that DTC would undertake promotional campaigns for promotion of licensed products including marketing and promotional activities detailed in the agreement; and licensed p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strenuously contended that the activities under the agreement would either constitute Intellectual Property Service or Advertising Agency Service but in any event not BAS. 7. We are however of the considered view that the service provided by DTC is in relation to promotion or marketing of the sale of diamond jewellery manufactured by the assessee and this constitutes BAS as defined in the Act. Under Section 66A of the Act, an assessee is the recipient of BAS provided by the overseas company DTC and was thus obligated to remit service tax on the amounts remitted by it to DTC. 8. On the aforesaid analysis we find no justification for grant of waiver of the assessed liability of the petitioner/assessee nor grant of stay of recovery of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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