JASON JAMES CLEMENS Vs. COMMISSIONER SERVICE TAX

JUDGEMENT

(1.) 1. The prime point to ponder in the instant application for advance ruling under sub-section (1) of section 96C of the Finance Act, 1994, made by one Mr. Jason James Clemens, a British National of foreign origin and "non-resident", is as to whether the questions stated by the applicant fall within the jurisdiction of the Authority, vide sub-section (2) of the said section, and has arisen in the backcloth painted in the following sub-paras.

(2.) This notification shall come into force on the 1st day of July, 2003."

(3.) ANOTHER question raised is about the taxability of secondary services, which are used by the primary service provider for the export of services. Since the secondary service ultimately gets consumed/merged with the services that are being exported no service tax would be leviable on such secondary services. However in case where the secondary service gets consumed in part of toto for providing service in India, the service tax would be leviable on the secondary service provider. For this purpose both primary and secondary service providers would maintain the records deemed fit by them to identify the secondary services with services that are being exported.