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2018 (3) TMI 1728 - CGOVT - Service TaxRebate of service tax - service tax paid on commission agents services - N/N. 41/2012, dated 29-6-2012 - services used beyond the place of removal - Held that:- It is quite evident that the commission agents have not actually provided any service regarding recovery of foreign proceeds from the foreign buyers and their services regarding procurement of the orders was not used beyond factory as envisaged in the definition of specified services. Hence, while it can be an input service for availing Cenvat credit under CCR, 2004, it is not a specified service for getting rebate of service tax under Notification No. 41/2012-S.T. Hence, the rebate of service tax on the commission agents’ services is not admissible under Notification No. 41/2012-S.T., even in the light of amended definition of specified services with effect from 1-7-2012. The Government does not find any fault in the orders of the Commissioner (Appeals) - the revision applications filed by M/s. Ginni Filaments Ltd., Chhata, Mathura, are rejected.
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