Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1493 - AT - Service TaxExport of services or not? - appellant was rendering Technical Knowhow agreement with a Nigerian Firm - time limitation - Held that: - It can be seen from the records, that letter dated 23.07.2010 is only informing the department as to receipt of Technical Knowhow for the financial year 2008-2009 and is absolutely silent on the services rendered during the period in question. It is also on record that the appellant being a service provider, should have indicated the said services rendered by them in the half yearly returns which it seems is not done so - on limitation, the appeal fails. Whether the demand arising from transactions not treatable as export on the solitary ground that the consideration was not received in foreign currency; is legally sustainable? - Held that: - Admittedly, the receipt in foreign currency is a condition prevalent in the law at all times, in order to consider the transaction as an export transaction - Since the appellant contends that the figure adopted is merely a provision for accounting purpose, and does not represent the actual receipt; and also that it continues to be shown as receivable in the final accounts clearly affects the levy. The impugned order admittedly failed to address the appellant s contentions on this aspect inter alia; and this leads to the inference that the principles of natural justice were indeed violated. The ends of justice would therefore be met if the matter is remitted to the lower authority to examine the facts against the corresponding legal provisions. Appeal allowed by way of remand.
|