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2023 (11) TMI 168 - CESTAT ALLAHABADNon-payment of service tax - bank charges paid to the foreign banks - Expenditure in Foreign Currency - HELD THAT:- It has been clarified as per Trade Notice No 20/2013-14 dated 10.02.2014 of Commissioner Service Tax –I Mumbai that the Indian Exporters are not the recipient of services from the Foreign Bank/ intermediary bank. As Indian Exporter’s as per the above clarification are not receiving any ser5vices from the foreign bank/ intermediary bank, the entire foundation on which this demand has been made and upheld is demolished and the impugned orders need to be set aside only on this ground. In case of M/S. THEME EXPORTS PVT. LTD. VERSUS C.S.T., DELHI [2018 (5) TMI 825 - CESTAT NEW DELHI] following the earlier decision in case of M/S DILEEP INDUSTRIES PVT. LTD. VERSUS CCE, JAIPUR [2017 (10) TMI 1231 - CESTAT NEW DELHI] where it was held that no documents have been produced showing that foreign bank has charged any amount from the appellant directly. The facts as narrated in the impugned order clearly indicate that it is the ING Vyasa Bank who had paid the charges to the foreign bank. In view of this, the appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2(1)(2)(iv) of the Service Tax Rules, 1994. Thus, the issue involved in this case is no longer res-integra. The issue involved in the case is squarely covered by the above referred decisions and other decisions cited by the counsel for the appellant - there are no merits in the impugned orders - appeal allowed.
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