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2012 (10) TMI 33 - AT - Service Tax


Issues:
Refund claim under Notification No. 41/2007-ST for service tax on export goods.

Analysis:
The judgment involves a refund claim filed by the respondent for service tax paid on export goods. The original adjudicating authority allowed the refund claim, which was later revised by the Commissioner. The Commissioner, after considering the submissions, sanctioned the refund claims. The Revenue appealed against the Commissioner's order allowing the refund.

The departmental representative argued that the Commissioner's revision order lacked detailed findings. He contended that certain charges like THC, Documentation charges, Repo charges, Examination charges, Customs Clearance charges were not covered under Port Services but under Business Auxiliary Services, which is not a specified service. Additionally, he mentioned that refund for fumigation charges should not have been allowed without a copy of the written agreement between the exporter and the buyer.

The respondent's authorized representative relied on a Tribunal decision in the case of Ramdev Food Products to support the admissibility of refund for charges objected by the Revenue. Regarding fumigation charges, it was argued that providing fumigation was a legal requirement for the goods supplied, hence insisting on a written agreement was unnecessary.

The presiding Member considered the submissions from both sides. The decision of the Tribunal in the case of Ramdev Food Products was found to cover the issues raised by the Revenue, leading to the conclusion that the respondent was eligible for refund on charges like THC, Repo charges, Documentation charges, etc. However, concerning fumigation charges, the presiding Member referred to Notification No. 41/2007, which specified conditions for granting a refund. Since the written agreement and accreditation by a competent statutory authority were not fulfilled, refund for fumigation charges was disallowed.

In summary, the appeal filed by the Revenue regarding the refund of service tax paid on fumigation charges was allowed, while the appeal in respect of other services was rejected.

 

 

 

 

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