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TMI Blog2018 (5) TMI 1891X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy Services - payment made to foreign service providers as professional fees - HELD THAT:- The appellant is aggrieved with the said observation of the appellate authority. He has drawn over attention to the centralized registration certificate issued by the Mumbai Commissionerate - As such, the above observation of Commissioner (Appeals) is factually incorrect. Matter remanded to the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 47.97 lakh, ₹ 26.49 lakhs, ₹ 38.32 Lakhs and ₹ 40.46 lakh during the year 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 respectively to foreign service providers as professional fees on account of Management and Business Consultancy Services . It was also observed that applicant has also made payments during the aforesaid years to the foreign service providers as Royalty on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollow up with the overseas parties and also taking care of quality of their products. Their professionals were also taking delivery of the goods and rendering service to the customer abroad. He submits that payment of remuneration to their employees through remittances from India can not be construed as taxable service e rendered either by employees abroad to company or branch offices abroad. As r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant, Commissioner (Appeals) has observed as under:- 4.6 As regards the claim of the appellants that they had Centralized Service Tax Registration at Mumbai, the copy of Service Tax Registration, as enclosed by the appellants with the appeal, indicates to the contrary. It nowhere supports their contention. Thus, I find that their said contention is devoid of merit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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