Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 43 - AT - Service TaxRefund claim under Notification No. 41/2007-S.T., dated 16-10-2007 - Port services - Improper documents - Held that:- The Bill of Lading is not a proper document for either payment or availment of service tax. However, the appellants have now produced invoices. The said invoices were not produced either before the original authority or the Commissioner (Appeals). In this regard, the matter is therefore remanded to the original authority to examine the case. As far as the invoice is concerned, I find that there is no dispute about the fact that the goods were exported. Port services are availed and while availing the Port services the service tax was paid. The fact that M/s. MPRS Shipping & Logistics Pvt. Ltd. is not authorized is not relevant as the said service was originally provided by M/s. APL (India) Pvt. Ltd. In view of the said position, the refund claim amounting to ₹ 13,645/- is allowed. Appellants’ claim is that they have not engaged any transporters for the same but entrusted the whole job to Custom House Agents. The CHA in turn has raised the bills for the transportation charges and as receiver of the said service they have in turn paid the service tax to the Government Account. The objection of the department is that the appellants have not produced lorry receipt and in the invoice the details are not mentioned and it is difficult to co-relate. However, the ld. Counsel submits that they will try to contact CHA to get the lorry receipt and also it will be possible for them to co-relate the bills with the goods exported under Shipping Bill. Since the ld. Counsel undertakes to produce the lorry receipt and make attempt to co-relate the bills with the goods exported, the matter is remanded to the original authority who can examine on the basis of the documents if produced - Decided in favour of assessee.
|