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2018 (11) TMI 1212 - CESTAT KOLKATAReverse Charge Mechanism - Import of Service - appellant procured the services of commission agents located outside India to cause sale of goods exported - Held that:- The Appellants had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012. The issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (4) TMI 1286 - CESTAT, MUMBAI], where it was held that If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. The case of appellant is that of a procedural lapse, which is condonable and denial of substantive benefit on such procedural oversight, is unjustified - appeal allowed - decided in favor of appellant.
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