2014 (12) TMI 911

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....la, Commissioner (AR), for the  Respondent. ORDER On the ground that the branches of the appellant are providing 'Consulting Engineer Service' to the customers of the appellant in various countries and in terms of Section 66A(2) of Finance Act, 1994, the branches have to be treated as a different persons and therefore the appellant was liable to pay service tax in respect of the expenses in....

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....its that the department has treated the persons stationed on site as a branch and on that basis demand has been confirmed. If we go through the agreement and appointment letter issued to the engineer stationed abroad, it becomes quite clear that the person stationed abroad was only an employee of the appellant and there was master employee relationship between the two and there was no branch as su....

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....nces, we consider that appellant has made out a very strong case on merits on a prima facie basis. Further we also find force in the arguments advanced by the learned counsel that whatever amount they would have paid as service tax would have been available to them as refund since the appellant is not provided any 'output service' within the country and all the services received from abroad as wel....