Sales Promotion by Foreign Branch Falls Under BAS but Not Taxable Under RCM: CESTAT Bangalore

Skyline Foundation & Structures Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore) The appeal before CESTAT Bangalore arose from a demand of service tax, denial of CENVAT credit, and imposition of penalties for the period October 2006 to September 2009. The appellant, engaged in construction of residential complexes with more than 12 dwelling units, challenged the order of the Commissioner confirming service tax under multiple categories, including Construction of Residential Complex Service, Sponsorship Service, and Business Auxiliary Service (BAS) under the Reverse Charge Mec...