2016 (1) TMI 849

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.... No. 53752-53753/2015<br>Service 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....

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.....2010 2nd SCN dated 21.10.2010 3rd SCN dated 10.10.2011 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....

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.... Torrent Pharmaceuticals Ltd. Vs. Commissioner of S.T. - Ahmedabad. Reported in 2015 (39) 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 ....

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....ervice recipient as persons which has to mean as different business persons. Section 66A (2) and its 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 Secti....