Water India Pvt Ltd. Vs Union Of India (Karnataka High Court)
The matter above-mentioned Hon’ble HC of Karnataka quashed the show cause notices issued to the petitioner for demand for service-tax.The petitioner was registered with the service tax / GST Department for providing various services such as marketing, promotion, warranty replacement services etc. The petitioner entered into Products and Technical Services Agreements dated 01.06.2015 and 01.06.2020 with M/s.Waters, Austria which is an overseas entity and recipient of the services supplied by the petitioner which amounts to export of services, on account of which, the petitioner was not liable to pay service tax / GST on the said supply of services. Department issued SCNs dated 14.12.2020 and 14.03.2022 respectively calling upon and demanding the petitioner to pay service tax / GST. Hence. petitioner being aggrieved filed these two writ petitions. None of the counsel on the validity of the provisions or the circulars and therefore these matters will be left open for consideration in an appropriate case. In the agreement abovementioned, petitioner agreed with M/s Waters, Austria to assist and support on principal-to-principal basis on various activities which include product knowledge dissemination through exhibition, road shows, seminars, Conducting market survey and other similar support activities.
