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2015 (2) TMI 785 - AT - Central ExciseWaiver of predeposit - Commission paid to overseas commission agent related to SEZ unit - Irregular availment of service tax credit - Held that:- The appellants have paid service tax under reverse charge relating to commission paid to overseas commission agent for sales and other transactions. There is no dispute on the fact that overseas commission agent rendered service to both appellant's unit at Koratty and also to SEZ unit at Kakkanad. The appellants are liable to pay service tax under reverse charge only in respect of value of service of appellant unit. There is no legal provision to pay service tax on value of services pertaining to SEZ unit. Further, there is no service tax liability on the SEZ units as they are covered under exemption, therefore, prima facie , I find that appellants are not entitled to take service tax credit pertaining to the value of services rendered by the overseas commission agent to the SEZ unit. Appellants are liable to pay service tax only on the value of services related to Koratty unit. Therefore, prima facie , I find that the appellants have not made out a case for waiver of predeposit of entire dues. - Stay granted partly.
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