Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1692 - AT - Service TaxExemption from tax or not - services of foreign commission agent - eligibility of N/N. 18/2009-ST dated 07.07.2009 - HELD THAT:- The Notification exempts the services provided by the commission agent located outside India and engaged under contract or agreement or any document by the exporter to act on their behalf for sale of the exported goods. The conditions for availment of the Notification are prescribed in the Notification itself. It is on record that the appellant has complied with all the conditions, as prescribed in the Notification and also filed EXP-1 declaration and EXP-2 Returns appropriately. Learned Commissioner (Appeal) has rejected the appeal on the ground that the conditions No. 4 of the Notification has not been fulfilled by the appellant - It is also evident from the record of the case that the appellant has submitted the required information as per the Notification to the Jurisdictional Deputy/Assistant Commissioner, who is the competent authority to monitor the claim of exemption under the Notification. The Assistant Commissioner/Deputy Commissioner has not objected the appellant’s claim regarding the exemption Notification. Therefore, finding of the Commissioner (Appeal) that the shipping bills/bill of export has not been produced is an incorrect appreciation of the conditions of the said Notification. The payment made by the appellant towards the service tax, in duress, will not be sufficient to deny exemption to the appellant - reliance can be placed in the case of M/S PRAJ INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (4) TMI 1286 - CESTAT, MUMBAI] where it was held that Reading of the notification shows that the conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. Appeal allowed - decided in favor of appellant.
|