Case nº Misc. Order No. AAR/ST/12/2016 in Application No. AAR/44/ST/13/2015 of AAR Cases, February 05, 2016 (case In Re : Steps Therapeutics Ltd. Vs)

Judge:For Appellant: Shri Kishore Kunal and Tarun Gulati, Advocates and For Respondents: Shri Govind Krishna Dixit, DR
President:V.S. Sirpurkar, Chairman, S/Shri S.S. Rana, Member (R) and R.S. Shukla, Member (L)
Defense:Finance Act, 1994 - Sections 96C, 96D
Resolution Date:February 05, 2016
Issuing Organization:AAR Cases
 
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Order:

  1. We have heard Shri Kishore Kunal, the learned counsel for the applicant and Shri Dixit for the Department. The applicant has raised the questions in respect of the ''proposed services'' that the applicant proposes to offer to its foreign clients. Those services will be regarding the analysis of the drugs and market survey, etc.

  2. The Revenue takes objection to the admissibility on the ground that it is not a proposed activity as covered under Section 96D, since the company is incorporated on 18-11-2011 and has been filing the Income Tax as well as Service Tax Returns from time to time during all these years. According to the Department, therefore, this is not a proposed activity. The second objection raised by the Revenue is that there is a sister concern of the applicant which shares with the applicant an e-mail address as also the postal address and in case of that concern, some orders have been passed by the Service Tax Authorities. The Department, therefore, says that even on the second point, the application cannot be admitted.

  3. It is pointed out by the learned counsel for the applicant that though the applicant has been filing Returns from time to time but there is no activity whatsoever. In the sense that, in...

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