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Karnataka High Court

Commissioner Of Service Tax vs M/S Toyota Motor Corporation on 19 April, 2011

Bench: N.Kumar, Ravi Malimath

ma: THE HIGH CCJLJRT OF KARNATAKA AT BArm3AL0RE; "--.T L:ui3€é"ED WIS THE 19" am cw? APRIL 2a1:,..._ ~ PRESEfiT THE HUMBLE MR. :1a;sTI<.:fE r~é,};iu;v1;3R-I'A Q: '- ANS: % % % THE HCWBLE MR. ;1LJ';;":"ICEj:'2;,=s.\z: wx»:_i::<s1é."-rH#'*_ EETWEEN:

Ccmméssioner cu' ES'r7jr:$§"i<te ;71"a:;:;, Service Tax Cc:amr:3i?3V5i_:sn'e{:a_§e',... _ , V No.,16; SP. C:>_m.5";_Ie:":;<, taibagh E » Road, Bavng.aViQf«.,-?~ a3'.2 '}'..__ " ,..AE3'PELLAf\§T {By gm. §%s_§z.,--. ahalgisasg";:»_j;i%s;e§}:;:.s:s}7 AND:
~ E"'~"E-,fs'. "§75y0.ta Mgter :{Vf§":*'§'<iévratio:'2; "v_Toy<1;*:a;»Ci,E1{:g, "-Ti"g:>y<:sta City, ;%;,%.s.1.:;'%é,§«,_ ¥:'§**?;§f":"3:;'1:Lsé'e_; %§73,85?'1, Japan C,/'k;:=«.A P-%g'J§k '?:":§:-iréta "§<§:*Eosi»<ar ¥'e":e'm§", ?i0'¥: 9s%44<:2,:,,Séé';§:;g.<,ié Irsfiustréai Area;
-§arsga'ésre;Rm¥a§figszrésct, V~w___{§'§§w Ra7;:}r%a§a:" fiéstréat} ...i?{ES¥3O§iEDE§'éT Ravéghankar; fixévacateé fig Ek * him? _;
'\;,/ This CEA féiefi under Section 356 of the Cenirai Exstige Act, 1944 arising out ei' order Sated 24.0$.Z:OG?
passeéin¥%naiQrda:§93f2007iriA§pealN0,STY41f2fi$5f_ praying to decide the substantiai qaestion of iaw-.s.é'i:V:a_}';¢;a¥;'J,_" therein, set aside the order éateé N0; 993/'2_CJ{37 .€lf5if'€'d: "--, '
24.o8.20o?in Appea:rvo.5i74:;20e5 passed by CES?AT,'"

in the interest afjzssttice and eqazity. ._ This CEA caming an 1°03;-Ahi§_éFi:Vng:i'~.§fE7§:§% ¥\.i.i<U§V§AR 3.; ciefivered the f0}|0jwi_fig:--

3u0GMENf* The revenue has, » 5';/:;4j§"<*:%_feri_f:e5'§_ .::3ji::.g'.3eai iifiiiiaiivviengirig the Gréer passed the 'iA*é.7a';%_'«'%ael§ that the service tax is €\§\:':i'i:e:€"' ccmpany has transferred far xzaiuabie €9n$ider:;§Vf'ii§Vij'f~i. service provider is a foréign 1944 5 net a§§ii::ai::ie to him and Em ésurmft iia§.s¥e%.'-as my sséwice tax, hf} fac"t"-i;hV__i_§_Agsesitign hag men acmgiefi by the V.'-Cesizirai §3,Q5FCi4 C)??.__E><CiS& afzé Customg vide cirmiar fiamé 3%"?Esgrsé2€§":;--é3A;iI=vSe:{i%n évéé was égzgerteé in See Finamée § Act, zggaa, which came mm farce fram 18.c;>4'2ee5 Fais:§ng 'J._V such Eiabiiéty Gr': the recipient of the service.
3. In that View 9f the mattergthej_r:§;*ci.e%.p§é'£$'se<3' the Tribunal Es mexceptéonaig accordingly, it is disrfissed.

~P2's5'V NC' merit Tn_ Ehig ap»;§V§:§3i,:;a%:d