2017 (12) TMI 719

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....ted by officers of Central Excise, Mumbai II Commissionerate on the records of the assessee from the notes to accounts Para 15.14 & 15.13 of financial statement for the period 2007-08 of the assessee, it was observed that (i) 'M/s DBOI Global Service Pvt. Ltd. had set up a branch office at London in December, 2006 with an intent to manage relationship with the service recipients and established a hub closer to service recipient (customer of the assessee). The cost incurred by M/s. Deutsche Bank, London for running the London branch of DBOI were reimbursed by DBOI, India & that M/s. DBOI, London has been providing services on behalf of M/s DBOI India to the customers located in M/s. DBOI, London branch jurisdiction. Accordingly ....

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....ed outside India and also M/s. Asia Pacific Holding Co Singapore, are liable to service tax under reverse charge under the category of Business Support Services. 10. In view of the above, it appears that the services received by the assessee for the period 2006-07 and till 10th May, 2008 and for receipt of System Infrastructure services for the period 2006-07 to 2010-11 received from India amounting to Rs. 3,28,35,59,408/- are liable to be considered as taxable services under the category of Business Auxiliary Services and Business support services and classifiable u/s 65(19)(104c) of the Act, 94, rendered in India and that such services are to be treated as if the recipient-assessee had provided such taxable services in India." ....

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.... as to the discharge of tax due by the respondent. Learned adjudicating authority without application of his mind, went against law and aggrieved Revenue. 6. Shri Abhishek Rustogi, learned Advocate appearing on behalf of the Respondent on the other hand says that in so far as liability in respect of Business Auxiliary Service is concerned, the nature of the service provided on that count is required to be decided under law. If Revenue chooses to re-examine the same issue, respondent shall satisfy the authority on the basis of evidences on record. Respondent further says that relevant documents available on record were not considered by the learned adjudicating authority while Respondent had provided the facts and figures which learned A.....