Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 511 - AT - Service TaxExport of service during the period 1.3.2003 to 19.11.2003 - Advertising Agency Service - Held that:- Notification 6/1999-ST had exempted all taxable services from the whole of the Service Tax leviable thereon under Section 66 of the Finance Act, 1994 where the services were provided to any person and the consideration therefore was received in India in convertible foreign exchange. This Notification was withdrawn from 1.3.2003. Subsequently Notification 21/2003-ST dated 20.11.2003 has been issued which provides exemption from payment of service tax in respect of taxable services provided to any person in respect of which payment was received in India in convertible foreign exchange. During the period 1.3.2003 to 20.11.2003 there is no exemption in respect of export of service. The applicant relied upon the Board's Circular. We find that Section 93 of the Finance Act, provides that if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon. Appellant has provided taxable service to the Foreign Service recipient in respect of advertisement which is displayed in India. Therefore the appellants are liable to service tax for the period 1.3.2003 to 19.11.2003 - appellants are liable to pay service tax for the period 1.3.2003 to 19.11.2003 in respect of services which are claimed to be exported service - while confirming the demand of service tax, penalty waived u/s 80.
|