IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT
2 years, 6 months ago

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair and Raju has ruled that IT services provided by the assessee to the associate company in the USA amount to an export of services. The Adjudicating Authority demanded the Service Tax, holding that the appellant's supply of services to the corporation M/s Celtic Cross Holding Inc., USA did not constitute export. The appellant submitted that the appellant company and the service recipient company are two different entities as both are separately registered as independent companies in their respective countries. The CESTAT held that the appellant and the service recipient are two distinct persons, hence, the service provided by the appellant to M/s.

Company Usa Export Stat Appellant Cestat Service Provided  recipient  appellant  usa  export  commissioner  amounts  company  associate  service  provided  distinct  assessee  tax  order  cestat

History of this topic

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT
6 months, 3 weeks ago

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.The bench of Somesh Arora and C.L. The department has demanded a service tax under the …

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT
7 months, 1 week ago

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the. …

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
9 months, 2 weeks ago

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. The bench of P. Anjani Kumar has observed that the exigibility of service tax depends on the service provider, …

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT
10 months, 1 week ago

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'. Thus, it appeared that appellant …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
10 months, 3 weeks ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

Income From Sale Of Tender Forms, Xeroxing, Printing, Digital Software, Certificates Not Covered Under Business Auxiliary Services: CESTAT
1 year ago

Income From Sale Of Tender Forms, Xeroxing, Printing, Digital Software, Certificates Not Covered Under Business Auxiliary Services: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that income such as the sale of tender forms, xeroxing and printing, and digital software and certificates are not covered under business auxiliary services.The bench of Anil Choudhary and A.K. The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that income such as …

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT
1 year, 1 month ago

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the TDS amount paid to the Income Tax Department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, and service tax is not payable.The bench of D. M. Misra and Pullela Nageswara …

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT
1 year, 2 months ago

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has observed that unless it is established that against every invoice convertible foreign exchange has been received, the rebate of service tax paid in respect of that invoice cannot be allowed to the exporter.The bench of Dr. Suvendu Kumar Pati and Anil G. Shakkarwar has. The Mumbai Bench of …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT
1 year, 8 months ago

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural …

Service ​​Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can’t Be Held As Manpower Supply Services: CESTAT
1 year, 9 months ago

Service ​​Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can’t Be Held As Manpower Supply Services: CESTAT

Live Law  

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that where the service provider has deployed his employees in the assessee's manufacturing premises for specific job works, it cannot be considered manpower supply services.The two-member bench of Justice Dilip Gupta and Hemambika R. Priya has observed that the supply. The Delhi bench of the Customs, …

Payment Received From Foreign Company On Account Of Business Support Services Not Taxable As FTS: ITAT
1 year, 9 months ago

Payment Received From Foreign Company On Account Of Business Support Services Not Taxable As FTS: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that payments received from foreign companies on account of business support services are held to be taxable as fees for technical services.The two-member bench of Anubhav Sharma and Shamim Yahya has observed that Article 12 of the India-Netherlands DTAA reveals that it does. The Delhi Bench of the Income …

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 1 month ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 1 month ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
2 years, 2 months ago

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair and Raju observed that as per Rule 3 of Sub Rule of the Taxation of Services. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court
2 years, 6 months ago

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court

Live Law  

The Supreme Court has held that when the Overseas group companies providing skilled employees, on secondment basis, to its Indian counterparts amounts to supply of manpower services, the Indian company would be considered as service recipient. The revenue had issued four show cause notices for not paying service tax under the category of "manpower recruitment or supply agency service" with …

Routine Business Support Services Are Not Taxable As Fees For Technical Services: Delhi ITAT
2 years, 8 months ago

Routine Business Support Services Are Not Taxable As Fees For Technical Services: Delhi ITAT

Live Law  

The Delhi Bench of ITAT, consisting of members Astha Chandra and N.K. Billaiya, has ruled that routine business support services are not taxable as fees for technical services since they do not make any technology or skill available to the recipient of the services. The appellant Magotteaux International contended before the AO that in accordance with Article 12 of the …

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