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2023 (10) TMI 433 - AT - Service TaxExtended period of limitation - business auxiliary service - commission paid to overseas agents under reverse charge mechanism as per Section 66A of the Finance Act, 1994 invoking the proviso to Section 73(1) of the Finance Act, 1994 - HELD THAT:- This Bench in the case of M/s. Texyard International [2015 (8) TMI 794 - CESTAT CHENNAI] had occasion to analyse an identical issue wherein, after considering the submissions of both sides, the Bench had observed that The exemption of service tax under BAS was allowed in relation to four industries namely agriculture, printing, textile processing and education. Therefore, the appellant being textile industry, it is covered under the category "textile processing" in the notification. The ratio laid down in the above case has been followed by this Bench in the case of M/s. Madras Security Printers Pvt. Ltd. v. Commissioner of Service Tax, Chennai [2023 (4) TMI 1195 - CESTAT CHENNAI]. The impugned order set aside - appeal allowed.
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