Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 103 - AT - Service TaxRefund claim - commission to foreign agents outside India - Terminal Handling Charges - denial on the ground that prior to 07.07.2009, the N/N. 41/2007 did not specify the Terminal Handling Charges - Held that: - the issue of refund has been decided by this Tribunal in the case of Narhar Fibres Vs. C.C.E. Chandigarh-I [2013 (12) TMI 330 - CESTAT NEW DELHI], where it was held that by N/N. 17/2009-S.T., dated 7-7-2009 the Government issued further exemptions, exempting taxable services enumerated in the table, received by an exporter of goods and used for export of goods from the whole of the Service Tax leviable thereon; this Notification enumerates a broad category exemption for any service classified in Section 65(105) when the payment of Service Tax is for a service mainly known as terminal handling charges - the order of the Ld. Commissioner (Appeals) in relation to refund on Terminal Handling Charges is not sustainable and is set aside - appeal allowed. Refund claim - commission to foreign agents outside India - denial on the ground that the Service Tax was not deposited till the time of filing of refund claim due to non remittance of commission to foreign agents outside India - Held that: - the Service Tax has been paid on the commission paid to the foreign agents after filing of the refund claim with the proper officer. From the copy of the Adjudication Order dt. 24.02.2010 passed by Deputy Commissioner, Ludhiana, it appears that the Department has been sanctioning the refunds in the case of Overseas Commission Agents after deposit of the Service Tax subsequent to the filing of the refund claim - the refund claim along with proof of payment of service tax by appellant in the form of GAR 7s challans needs to be re-examined and verified with invoice wise details by the Adjudicating Authority - matter on remand. Appeal allowed - part matter decided in favor of appellant and part matter on remand.
|