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Consult Construction

Consult Us For Construction

Management, Maintenance & Repair service

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CESTAT, BANGLORE BENCH

FANUC India (P.) Ltd. (vs) Commissioner of Central Excise & Service Tax*, Banglore

Section 65(64) of the Finance Act, 1994, read with rule 3 of the Export of Services Rules, 2005 - Management, maintenance or repair services - Period 15-3-2005 to 17-4-2006 - Stay order - Under an agreement entered with a foreign company, assessee rendered in India maintenance or repair service in respect of products of said foreign company - Service tax was demanded from assessee under 'Maintenance or repair service' - Commissioner confirmed demanded by rejecting claim of assessee that impugned services were exported - Whether since maintenance or repair services were performed entirely in India and were also delivered in India, they did not prima facie qualify for benefit of services exported - Held, yes (Stay rejected) [Para 7.1]Section 65(19) of the Finance Act, 1994, read with rule 3 of the Export of Services Rules, 2005 - Business auxiliary services - Period 1-7-2003 to 19-11-2003, 15-3-2005 to 31-3-2006 and 1-4-2006 to 30-9-2007-Stay Order - Assessee had entered into an agreement with a foreign company where under assessee was to provide marketing and sales promotion services in respect off products of said foreign company in India - Services tax was demanded from assessee on ground that assessee had rendered services under category of 'Business auxiliary services' - Commissioner confirmed demanded under aforesaid category by rejecting claim of assessee that impugned services were exported - Whether following decision of Tribunal in case of IBM India (P.) Ltd. vs CCE [2010] 26 STT 307 (Bang. - CESTAT), it was to be held that prima facie, impugned business auxiliary services had to be treated as exports - Held, yes (Stay granted) [Para 6]

Section 65(64) of the Finance Act, 1994, read with rule 3 of the Export of Services Rules, 2005 - Management, maintenance or repair services - Period 15-3-2005 to 17-4-2006 - Stay order - Under an agreement entered with a foreign company, assessee rendered in India maintenance or repair service in respect of products of said foreign company - Service tax was demanded from assessee under 'Maintenance or repair service' - Commissioner confirmed demanded by rejecting claim of assessee that impugned services were exported - Whether since maintenance or repair services were performed entirely in India and were also delivered in India, they did not prima facie qualify for benefit of services exported - Held, yes (Stay rejected) [Para 7.1]

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