2013 (12) TMI 48

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....nd also for making certain payments to Hutshinson & Trust Co. Ltd. For maintenance of their club facility at Thialand. But appellant did not pay any service on such payments remitted abroad. Revenue was of the view that service tax is payable on such payments because that was towards consideration of service received and it is taxable under section 66A of Finance Act, 1994. In the show cause notice has classified the entire demand under the category of Club or Association Services. Based on such reasoning, a show cause notice was issued and adjudicated. After adjudication, an amount of Rs.1,43,60,316/- stands confirmed against the applicant for the period 1-10-03 to 31-03-08. 2. Arguing for the applicant, the Ld. advocate points out the ....

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....the applicant. g. Further, he argues that show cause notice proposed entire services to be classified under Club or Association Service. If this position is accepted, such services will fall under the second category of services under Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and such services are taxable only if found to be at least partly performed in India. He submits that services of the branch are performed entirely outside India and no part of it is performed in India and therefore these services are not taxable. h. There is some expense which is actually towards travel expenses of consultants and such reimbursable expenses cannot be taxed in view of the decision of Hon. Delhi High Cour....