9911796707
TMI Blog2018 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant entered in to an agreement with M/s Shell Global (situated abroad) to provide services to four Public Sector Oil refineries (Namely HPCL-Vizakh, CPL- Manali, BPCL-Kochi and IOCL-Mathura refineries) for an Integrated Refinery Business Improvement Programme. 3. As per the agreement, the Appellant was to pay consideration for services net of taxes. This means Appellant has to pay the amount due to the service provider without any deduction and has to bear the burden of all taxes and duties payable under Indian Laws. 4. The Services provided by M/s Shell Global Solution is covered under the category of Scientific or Technical services under section 65(105) (za) of the Finance Act, 1994. As per Section of Finance Act 1994 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shell, on reverse charge basis under the category of Scientific or Technical Services. The amount which was withheld and paid as Income Tax was in addition to the invoice amounts and hence in terms of Section 67 of the Finance Act, 1994, the demand of Service Tax on such withheld tax was not justified as has been held by the Mumbai, Bench of the Tribunal in the case of M/s Magarpatta Township Development & Construction Company Ltd. V/s Commissioner of Central Excise, Pune-III order dated 24/02/2016. The Ld. Advocate submitted that the cited decision is on identical facts and the benefit may be extended to the present appellant. 9. The Ld. DR justified impugned order. 10. After the considering the arguments made by both sides and perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of discharge of Service Tax for the service provided from outside India, the value is equal to the actual consideration charged for the services provided or to be provided. In the case in hand, we specifically asked for the invoice/bill raised by the service provider and on perusal of the same, we find that appellant had discharged the consideration as raised in the said invoice/bill. There is nothing on record that indicates that the appellant had recovered that amount of Income Tax paid by them on such amount paid to the service provider from the outside India and any other material to hold that this amount is paid is consideration for services received from service provider. 9. In our considered view, the plain reading of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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