2016 (1) TMI 849

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....Tax<br>MR. G. RAGHURAM, PRESIDENT AND SHRI R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri J.K.Mittal, Advocate For the Respondent : Shri R. Khanna, DR ORDER PER: R.K. SINGH Stay application No.ST/Stay/ 51290/2014 along with Appeal No. ST/51112/2014 is filed by the Revenue against order-in-original No. 145-148/GB/2013 dated 21/10/2013 on the ground that the Primary adjudicating au....

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....0.10.2011 4th SCN dated 16.10.2012 Business Auxiliary Services Rs. 9,46,265/- Rs. 6,47,180/- Rs. 10,35,787/- Rs. 17,39,599/- Tour Operator Services Rs.42,73,884/- Rs.18,14,672/- Rs. 9,54,113/- Rs. 5,67,189/- Total Rs.52,20,149/- Rs.24,61,852/- Rs. 19,89,900/- Rs. 23,06,788/- &nbsp; (ii) CESTAT Vide order dated 6/10/2015 has set aside the show cause notice dated 21/10/2010. The se....

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....) S.T.R 97 (Tri-Ahmd.). 4. Ld. DR on the other hand stated that the Foreign Exchange expenses are not in relation to the appellant's Representative Offices as they appointed marketing representatives in various key markets who were typically freelance individuals and worked on a part time basis with a clear brief, and therefore, these expenses cannot be called to be in relation to the Representat....

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....Explanation I only make a clarification and to fix service tax liability on recipient of services under reverse charge mechanism that both the permanent establishments in India and abroad of a business person are to be treated as separate persons. The above clarification/distinction made in Section 66A in our opinion is only for making an identification to determine whether a service is provided a....