2023 (11) TMI 561

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.... (TECHNICAL) Appearance: For the Appellant : Shri Bharat Raichandani, Advocate   For the Respondent : Shri Sunil Kumar Katiyar, Authorized Representative   PER : S.K. MOHANTY The appellant is a wholly owned subsidiary of M/s ThyssenKrupp System Engineering GmbH, Germany and provides business and marketing related support services to such parent company. For providing such ....

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.... order dated 30.11.2018, wherein the learned Assistant Commissioner of Central Excise, Pune-I had confirmed service tax demand of Rs. 46,94,063/- along with interest and also imposed penalties under Sections 77 and 78 of the Finance Act, 1994. On appeal against the said adjudication order, the learned Commissioner (Appeals) vide the impugned order dated 09.04.2019 has upheld the confirmation of th....

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....ompany in India by way of providing marketing, administrative, technical support services. It is an admitted fact on record that the appellant has not facilitated or assisted the parent company in connection with supply of goods or services. Further, there was no contractual obligation on part of the appellant to ensure the participation of the appellant to provide services or goods between the ov....

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....he character of an agent, broker or any other similar persons. In the present case, none of the ingredients, itemized in the definition of intermediary service are fulfilled by appellant, inasmuch as it is not a facilitator between the parent company and its customers located in India with regard to either supply of goods or provision of service. 4. We find that the conditions prescribed under ....