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TMI Blog2017 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the services recipient located at abroad. We find that this ratio is settled by the Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-Il Vs. SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT] - penalty set aside - appeal rejected - decided against Revenue. - ST/33/10-Mum - A/94154/16/STB - Dated:- 18-11-2016 - Mr. M. V. Ravindran, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt were acting as money transfer charges; and that the adjudicating authority has incorrectly dropped the proceeding of demand of Service Tax on advertising and promotion services rendered by the respondent, by incorrectly relying upon the Board Circular dated 24.02.2009. 5. After considering the submission made by the learned departmental representative; we find that the Revenue's appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they received for advertising and promoting the services of WU. The representation agreement between WU and the noticee also provide that the noticee has to successfully develop the market for the service to, within and from India. The noticee is also required to advertise and promote the services in India at his own expense in such manner as to successfully develop the market for the service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Export of Service Rules, 2005. The noticee is not liable to pay service tax on the services rendered by them for promoting the activities of WU. The noticee is liable. to pay Service Tax under Business Auxiliary Services only on the commission received for providing the service for making payments to a receiver in India. It can be seen from above reproduced paragraph that the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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