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TMI Blog2018 (5) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the goods after their arrival in those countries is not liable to tax. Management consultancy service - Held that: - The appellant is not a recipient of 'management consultancy service' and consequently the demand under those head cannot sustain. Club or association service - Held that: - The nature of the activity that was sought to be taxed as 'club or association service' were the payment of fees paid for membership of overseas stock exchanges. In the circumstances of a specific and distinct liability to tax under 'stock exchange service' and the inability of Revenue to connect that activity within the scope of taxable service under section 65(105) it is not permitted to attempt tax under any other taxable service. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' i.e. use of agents in those countries for promotion of their products, 'banking and financial services' for raising external commercial borrowings, and on the charges borne by banks in India for realization of export proceeds of the appellant, 'management consultancy services' for pre-inspection quality service training and other processes in the run up to obtaining approval of the Food and Drugs Administration of the United States of America, 'club and association service' on the annual listing and other fees pertaining to non-resident stock exchange on, which their securities are listed, 'technical inspection and certification' services as prescribed by overseas Food and Drug Administration authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tility and is contrary to the objectives of and means devised for export promotion by the State. 3. According to Learned Counsel, the appellant was sought to be subjected to be tax as recipient of 'banking and other financial services' by erroneous interpretation of consideration made over to the service provider, that no services was provided in India for which reliance is placed on the decision in Tata Steel v. Commissioner of Service Tax, Mumbai-I [2015-TIOL-2464-CESTAT-MUM]. 4. Furthermore, it is his contention that the charges levied by foreign banks on the correspondents in India in connection with the realization of export proceeds is not liable to service tax in the absence of provisions in Finance Act, 1994 of any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Intas Pharmaceuticals Limited v Commissioner of Service Tax, Ahmedabad [2009 (16) STR. 748 (Tri.- Ahmd.)] and Roha Dyechem Pvt Ltd Anr. v. Commissioner of Central Excise, Raigad [2016-TIOL-727-CESTA-MUM]. Further arguments were placed to claim that settled law holds that in revenue neutral situation, the recourse to section 73(1) is not available. 5. In relation to second show cause notice issued on 21 st April 2011 it is contended that the total demand from the period from July 2009 to March 2010 is barred by limitation. 6. Learned Authorised Representative submits that the claim of revenue neutrality will not sustain as the confirmed demand pertains to the period after 18th April 2006 and having been duly discharged by them, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid for membership of overseas stock exchanges. In the circumstances of a specific and distinct liability to tax under 'stock exchange service' and the inability of Revenue to connect that activity within the scope of taxable service under section 65(105) it is not permitted to attempt tax under any other taxable service. The charges paid to statutory authorities outside the country for an activity related to export of goods is not liable to tax as 'technical inspection and certificate service' as clearly laid down by the decision in re Intas Pharmaceuticals Ltd. 10. Turning to the issue of 'banking and other financial services' it would appear that the factual circumstances in which commission or other charges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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