TaxTMI 
TaxTMI 
2017 (11) TMI 543
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng the course of audit of records for the period 2004-05 to 2008-09, it was observed by Audit Wing of the Department that the appellant did not pay service tax for the taxable services namely, Management, Maintenance or Repair Service, Business Auxiliary Service and Commercial Training or Coaching Centre Service provided by it. Accordingly, show cause proceedings were initiated against the appellant, which culminated in the impugned order dated 31.07.2012, wherein the ld. Adjudicating Authority has dropped the proposed service tax demand on management, maintenance or repair service. However, proposed service tax demand under Business Auxiliary Service and Commercial Training or Coaching Centre Service was confirmed along with penalties, on ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed by the client, the services provided by the appellant will not be subjected to levy of service tax under such category of service. He further submitted that the issue arising out of the present dispute is no more res integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise, Chandigarh Vs. Punjab Communication Ltd. - 2012 (25) STR 89 (Tribunal-Delhi). 4. On the other hand, ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 5. Heard both the sides and perused the case records. 6. The fact is not under dispute that during the relevant period, the appellant had provided the Business Auxiliary Service (promotion and marketing of goods) to the overseas entities a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the effect that service tax is a value added tax which in turn is a destination based consumption tax in the sense that it is levied on commercial activities and it is not a charge on the business but a charge on the consumer. We note in the present case, the recipient of service are foreign entities and they are the consumers of these services provided by the appellant/assessee from India. The various persons in India to whom the goods were sold by the foreign entities or from whom various details and information were collected were not to be considered as recipient of service provided by the appellant/assessee. In Airbus Group India Pvt. Ltd. v. CST, Delhi reported in 2016-TIOL-2312-CESTAT-DEL. = 2016 (45) S.T.R. 120 (Tri.Del.), the Trib....