9911796707
TMI Blog2016 (1) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.10.2011 4th SCN dated 16.10.2012 Business Auxiliary Services Rs. 9,46,265/- Rs. 6,47,180/- Rs. 10,35,787/- Rs. 17,39,599/- Tour Operator Services Rs.42,73,884/- Rs.18,14,672/- Rs. 9,54,113/- Rs. 5,67,189/- Total Rs.52,20,149/- Rs.24,61,852/- Rs. 19,89,900/- Rs. 23,06,788/- (ii) CESTAT Vide order dated 6/10/2015 has set aside the show cause notice dated 21/10/2010. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) S.T.R 97 (Tri-Ahmd.). 4. Ld. DR on the other hand stated that the Foreign Exchange expenses are not in relation to the appellant's Representative Offices as they appointed marketing representatives in various key markets who were typically freelance individuals and worked on a part time basis with a clear brief, and therefore, these expenses cannot be called to be in relation to the Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation I only make a clarification and to fix service tax liability on recipient of services under reverse charge mechanism that both the permanent establishments in India and abroad of a business person are to be treated as separate persons. The above clarification/distinction made in Section 66A in our opinion is only for making an identification to determine whether a service is provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant would amount to import of service in view of Explanation -1 to Section 66A (2) of the Finance Act, 1994, at this interlocutory stage, in view of the above quoted observation of CESTAT in the case of Torrent Pharmaceuticals Ltd., the appellant deserves waiver of pre-deposit in respect of this component of demand also. 7. In the light of the aforesaid analysis, we grant complete waiver fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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