2015 (2) TMI 1018

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....Ghosh, Advocate & Shri Shashank Shekhar, Advocate For the Respondent : Shri Amresh Jain, DR ORDER Per: Justice G. Raghuram Heard ld. Counsel for the petitioner / appellant and Shri Amresh Jain ld. A.R. for Revenue. 2. Appeal is preferred against the adjudication order dated 30th September, 2013 passed by the Commissioner, Service Tax, New Delhi.  The impugned order confirmed a cumulative....

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....any, which provides computer systems support to several subsidiary companies across the world including in India. In so far as BAS is concerned, the adjudication order confirmed service tax on the premise that the assessee received certain amounts towards subsidy / reimbursement of expenses incurred by it for advertisement, marketing, sale and promotion etc. of the holding company s products impor....

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....nsaction amounts to export of service under the Export of Service Rules, 2005 and is thus not chargeable to Service Tax. 4. In so far as the tax, interest and penalties were levied on BAFS, assessee contended before the adjudicating authority that its lease transactions amounting to lease of equipment and there is no element of financial leasing falling within the ambit of section 65 (12) read wi....

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....ysis in Association of Leasing and Financial Services Companies vs. Union of India reported in 2010 TIOL (87) SC-ST-CB, particularly in pargraph 20 and 37 (of the report) and the decision of this Tribunal in Commissioner of Service Tax, Delhi vs. M/s.Lufthansa Technik Services India Pvt. Ltd. reported in 2013- TIOL- 1041 -CESTAT-DEL, the transactions do not amount to BAFS and equipment leasing of ....