Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services (BSS)/Business Promotion Services (BPS), and the place of provision. The CESTAT held that u/r 3 of POPS Rules, the place of provision was Canada, Canpotex's location, as Canpotex was the recipient obliged to make payment. Since the place was outside India's taxable territory, the services were not chargeable to Service Tax. The CESTAT allowed the appeal, setting aside the demand, holding that discounts towards sale of goods don't constitute 'service' u/ss 65(105)/65B(44), not chargeable to Service Tax.
The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services (BSS)/Business Promotion Services (BPS), and the place of provision. The CESTAT held that u/r 3 of POPS Rules, the place of provision was Canada, Canpotex's location, as Canpotex was the recipient obliged to make payment. Since the place was outside India's taxable territory, the services were not chargeable to Service Tax. The CESTAT allowed the appeal, setting aside the demand, holding that discounts towards sale of goods don't constitute 'service' u/ss 65(105)/65B(44), not chargeable to Service Tax.
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