2013 (8) TMI 419

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ew John; 1. Applicant is a manufacturer and exporter of wooden articles, kitchen vanities and bathroom vanities. For selling the goods in foreign countries, applicant was taking the services of their agents abroad and paying commission to them. On such services received from persons located abroad during Oct 07 to Mar 09, the applicant did not pay any service tax. Revenue was of the view that suc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t had informed the officers of the department, about the payments to their agents abroad, during audit conducted January 2009. Since the Show Cause Notice was issued only on 08-07-10, applicant contests that the demand is time barred. 3. The Ld. Advocate also raises the issue that the services were received abroad and not received in India and hence cannot be subjected to tax under Finance Act, 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . for Revenue submits that the Hon. Apex Court in the case of CCE Vs. Mehta and Co- 2011 (264) E.L.T. 481 (S.C) has decided that five year time limit from date of knowledge is available for issue of demand notice. As per the Finance Act, 1994, the time limit is five years from the date on which returns ought to have been filed. So, according to him, the argument regarding time bar is not sustainab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the applicant should be asked pre-deposit of dues for admission of appeal. 8. The Ld. A. R. also points out that the decision in the case of Microlabs (supra) was for a period prior to notification of Taxation of Service (Provided from Outside India and Received in India), Rules 2006. As per this rule, the question whether the service is imported is to be decided with reference to place of reside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this stage. The argument of the applicant regarding time bar also is prima facie not in conformity with facts and law applicable. Considering overall facts of the case and legal position, we order the applicant to make a pre-deposit of Rs. 10,00,000/- (Rupees Ten lakhs within 6 weeks and report compliance on 16-08-2013. 10. Subject to such deposit, pre-deposit of balance dues is waived for admiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X