9911796707
TMI Blog2014 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing but an employee of the appellant. If he is an employee, prima facie the provisions of Section 66A(2) of the Finance Act, 1994 which required a branch to be treated as separate person may not be applicable. Further we also note that in para 68 of the order wherein the Commissioner has reached conclusion that the appellants have branches abroad, there is no clear finding that the persons wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax in respect of the expenses incurred by them on the branches, proceedings were initiated which is culminated in confirmation of demand of service tax of ₹ 9,48,57,196/- during the period from 2006 to 2010. Penalty equal to the service tax amount demanded has been imposed and interest also has been demanded. 2. The learned counsel submits that the ground on the basis of which de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the two and there was no branch as such in any of the locations where they have customers. 3. On going through the agreement and also the appointment letter issued to the employee, we find that as per the representative agreement and letter shown to us, the consulting engineer stationed abroad cannot be considered as a branch and he is nothing but an employee of the appellant. If he is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices received from abroad as well as within the country are nothing but input services the credit of which is available to them and they are eligible for refund of the same on producing proof that they have exported the services. Thus on revenue neutrality also the appellant has a strong prima facie case. In view of the above, there shall be waiver and stay during the pendency of appeal. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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