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TMI Blog2023 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... y potential opportunities for new business etc. for and on behalf of the parent company. On reading of the clauses in the agreement, it transpires that the appellant s scope of work is confined to promoting the parent company in India by way of providing marketing, administrative, technical support services. It is an admitted fact on record that the appellant has not facilitated or assisted the parent company in connection with supply of goods or services. Further, there was no contractual obligation on part of the appellant to ensure the participation of the appellant to provide services or goods between the overseas parent company and any other defined party /customer. Therefore, in the absence of necessary pre-requisites of facilitating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AL) Appearance: For the Appellant : Shri Bharat Raichandani, Advocate For the Respondent : Shri Sunil Kumar Katiyar, Authorized Representative PER : S.K. MOHANTY The appellant is a wholly owned subsidiary of M/s ThyssenKrupp System Engineering GmbH, Germany and provides business and marketing related support services to such parent company. For providing such services, the appellant got itself registered with the Service Tax Department. In this case, the Anti Evasion Division of Service Tax Department initiated enquiry proceedings against the appellant on the basis of the audit report that the appellant had recovered some amount from its parent company under the cover of credit notes for providing business su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent company. On reading of the clauses in the agreement, it transpires that the appellant s scope of work is confined to promoting the parent company in India by way of providing marketing, administrative, technical support services. It is an admitted fact on record that the appellant has not facilitated or assisted the parent company in connection with supply of goods or services. Further, there was no contractual obligation on part of the appellant to ensure the participation of the appellant to provide services or goods between the overseas parent company and any other defined party /customer. Therefore, in the absence of necessary pre-requisites of facilitating actual supply of goods or services between two or more identifiable persons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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