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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Ajit Kumar, Technical Member, Ajayan T.V., Judicial Member
Sundaram Fasteners Ltd. – Appellant
Versus
Commissioner of GST & Central Excise – Respondent
| Table of Content |
|---|
| 1. the appellant's activities involve service provisions both in india and abroad. (Para 2 , 3 , 4) |
| 2. the classification of logistics services as business support services is disputed by the appellant. (Para 5 , 6 , 7 , 8) |
| 3. taxability of services rendered abroad is determined by their nature and location. (Para 11 , 12 , 14 , 16) |
| 4. the necessity of upholding previous decisions regarding taxation principles. (Para 18) |
Per Mr. AJAYAN T.V.
Sundaram Fasteners Ltd., the appellant herein, has preferred these appeals, details of which are given below, aggrieved by the respective Orders in Appeal of the Commissioner Appeals:
2. The relevant facts are that the Appellant is a manufacturer of automative fasteners registered for providing Consulting Engineer Services, (CES), Business Auxiliary Services, (BAS), Testing Inspection and Certification Services (TICS) and Intellectual Property Services (IPS). During the scrutiny of the appellant records, it was found that the appellant had incurred expenses towards warehouse related services in USA and have also realized lease income for renting out their windmills to their group Company M/s. Sundaram Non-conventional Energy Systems Lt
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