TaxTMI 
TaxTMI 
2018 (7) TMI 1214
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....vice Tax amounting to Rs. 2,02,66,241/- under section 73(1) of the Finance Act, 1994 along with interest under section 75 of the Act. The impugned order has further confirmed penalty at the rate of 2% of service tax per month not paid or penalty of Rs. 200/- for everyday whichever is higher under section 76 of the Act, penalty of Rs. 10,000/- or Rs. 200/- for everyday during which the failure continues whichever is higher under section 77 of the Act. 2. Brief facts of the case are that M/s.Coperion Ideal Pvt.Ltd. has entered into an agreement with M/s.Coperion Warner Pfleiderer & Gmbh Co. KG Germany and M/s. Coperion Waeschle Gmbh & Co. KG Germany wherein it provides information to the foreign parties required to understand the domestic ma....
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....s duties as per agreement. (iv) that the appellant have suppressed facts that they acted as commission agent for the foreign parties by not taking service tax registration as required under the Act. (v) the show cause notice further placed reliance on the stay order of Delhi Tribunal in the case of M/s.Microsoft Corp. (I) Pvt.Ltd. v. CST, Delhi [2009 (15) STR 680 which has been upheld by Hon'ble Delhi High Court reported in 2009 (16) STR 545 (Del.). 5. The said show cause notice culminated into the impugned order passed by the ld.Commissioner, which is under challenge before this Tribunal. 6. At the outset, ld.Advocate for the appellant submitted that the issue is no more res integra in view of the decision of Tribunal in the case of Su....
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....ties 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 Tribunal after referring to the decisions in Paul Merchants Ltd. (supra), Microsoft Corporation (I) (P) Ltd. v. CST, New Delhi reported in 2014 (36) S.T.R. 766 (Tri.-Del.) and Gap International Sourcing India Pvt. Ltd. reported in 2014-TIOL-465-CESTAT-DEL. = 2015 (37) S.T.R. 757 (Tribunal) held that what constitutes export of service is to be determined strictly in accordance with the Export of Service Rules, 2005. It is the person who requested for the said service and....