Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 303 - CESTAT AHMEDABADWaiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - commission paid to unidentified overseas agents - appellant has reduced the price in the invoices for making payment to the foreign agent of their buyer. - extended period of limitation - Held that:- As the appellant has also availed DGFT benefit on these payments as ‘commissions’, prima facie, it appears that commissions are paid to the foreign agents through the buyer of the goods but are directly borne by the appellant. Adjudicating authority has also brought out in Para 1.7 of the adjudication order dt.29.11.2013 that the role of such agent is to contact the appellant for requirement, then negotiate the price and other conditions and to ensure that the consignment reaches in time and the same is delivered to the consignees without any problem. It is also felt on revenue neutrality that the exemption under Notification No.41/2007-ST, dt.06.10.2007 is by way of refunds only after Service Tax is paid under reverse charge as per Section 66A of the Finance Act, 1994 and that too after fulfilling certain conditions. The refund of Service Tax so payable is not automatic. Appellant has, therefore, not made out a case for complete waiver of the confirmed dues and is required to be put to certain conditions. - stay granted partly.
|