2014 (11) TMI 337

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....ondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY The appellant is rendering various output services under the category of GTA, BAS, testing inspection & certification services, site preparation and clearance service, port services and cargo handling service. Appellant is also engaged in provision and export of iron ore which is excisable but exported without ....

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....pellant is liable to service tax in respect of foreign remittances amounting to Rs. 20,03,456/-. 3. As regards demand for Rs. 20,03,456/-, we find, after hearing both sides, that the claim of the appellant that there is no proper classification of the service under which the appellant was liable to pay service tax as a receiver is correct. The relevant observations of the Commissioner in the im....

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....in foreign currency is also on account of reimbursable expenses and is not includible in the value and is not liable to discharge service tax is not tenable inasmuch as the service provider is not an agent of the service recipient and no record of contractual agreement with the recipient is produced by the assessee. The assessee has not used the goods (for eg. Travel service & stay procured/used b....

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....y be, usual place of residence, in India, such service shall, for the purpose of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India. From the foregoing it is evident that the provider of service is based outside India, the recipient of service is based in India, the payment is made by the recipient to the....