2020 (2) TMI 1011

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....e received viz. advertisement service and audit service. 2. Show cause notices were issued to the appellant as follows:- SCN dt. Period Tax Amount Show cause notice dt.21.11.13 April, 2012 to June, 2012 Rs. 3,02,104/- Show cause notice dt.27.02.2015 July, 2012 to December, 2014 Rs. 9,92,286/- 3. It appeared to Revenue that the appellant is providing money transfer services, inward remittance on behalf of the Western Union as an Associate. The money is remitted by the customer, who is located outside India to payee in India. The appellant is disbursing the money to the payee/concern. For this activity, the appellant earns commission for providing service to Western Union. Such services, being in the nature of....

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....axmann.com23 (New Delhi-CESTAT) has been admitted by the Hon'ble Punjab & Haryana High Court, wherein the questions of law was admitted for hearing are - whether the Commissioner has erred in holding the advertisement and sales promotion activities as export of services when the said advertisement and promotion activities were carried in India for the promotion of money transfer business in India and whether the Export of Service Rules, 2005 would be applicable in the present case. Whether the services in question were performed/delivered, received, used and exhausted in India. It was further observed that the facts of the present case are different as compared to Paul Merchants Ltd. (supra). In the case of Paul Merchants Ltd. (supra), the ....