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TMI Blog2022 (6) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri. J. A. Patel, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the IT Service provided by the appellant to their associate company M/s Celtic Cross Holding Inc. USA is amount to export of service in terms of Rule, 6A(1) of Service Tax Rules, 1994 or otherwise. The Adjudicating Authority demanded the Service Tax holding that the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the order of the Commissioner (Appeals) the only issue left is that the appellant have not fulfilled the condition of Clause (f) Rules 6A(1) of Service Tax Rules, 1994. Accordingly, the demand was upheld, therefore, the appellant filed the present appeal. 2. Shri, Manan K Bhatt, Learned Chartered Accountant appearing on behalf of the appellant submits that both the companies' i.e. appellant com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Hon'ble High Court in the case of Linde Engineering India Pvt. Ltd. & Ors Vs. Union of India. He submits that in the aforesaid judgment the entity located in India was a 100% subsidiary of Linde AG Germany but both were different companies whereas the present case is on better footing that the appellant is not 100% subsidiary of M/s Celtic Cross Holding Inc. USA. Therefore, as per the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in their respective countries. Even the directors of the company though two directors are common but others are different. Even if there is a note in the balance sheet of the appellant company that they are associate of M/s Celtic Cross Holding Inc. USA but in the eyes of law as per the companies act both companies are independent entity. Therefore, Clause (f) of Rules 6A (1) of Service Tax Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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