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2017 (10) TMI 1231 - CESTAT NEW DELHILevy of service tax - collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers - Held that: - it appears that while exporting their goods, they lodged their bills for collection to the Indian Bankers who in turn send the same to the foreign banks. The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of bills which in turn are charged by the Indian Banks from the appellants. When it is so, then the appellant are not entitled to pay the service tax - identical issue decided in the case of GREENPLY INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I [2015 (12) TMI 80 - CESTAT NEW DELHI], where it was held that No documents have been produced showing that foreign bank has charged any amount from the appellant directly. The facts as narrated in the impugned order clearly indicate that it is the ING Vyasa Bank who had paid the charges to the foreign bank. In view of this, the appellant cannot be treated as service recipient and no Service Tax can be charged from them under Section 66A read with Rule 2(l)(2)(iv) of the Service Tax Rules, 1994. Levy of service tax - conducting the handicrafts fairs in the foreign countries - Held that: - the appellant has participated in a fair organised in foreign country. The appellant paid huge charges for allotment of booth/ space and other arrangements to the Council. There is no dispute that the services were performed outside India - the issue has come up before the Tribunal in the case of Paramount Communication Ltd. Vs. CCE [2017 (1) TMI 1426 - CESTAT, NEW DELHI], where it was held that there is no liability for the Indian assessee when the Business Exhibition Service is entirely performed outside India. Levy of service tax - services of truck operators for inward transportation of goods - Held that: - the identical issue has come up before the Tribunal in the case of South Eastern Coalfields Vs. Commissioner [2016 (8) TMI 677 - CESTAT NEW DELHI], where it was held that tax liability under Goods Transport Agency service cannot be sustained against the appellant. Appeal allowed - decided in favor of appellant.
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