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Century Apparels Pvt Ltd Versus Commissioner of Central Excise, Coimbatore

2015 (7) TMI 551 - CESTAT CHENNAI

GTA service - Abatement - packaging commission paid to the overseas firm - Held that:- In so far as demand under GTA service is concerned appellants have already paid ₹ 1,31,352/- after claiming abatement of 75% even though the same was not allowed by the adjudicating authority. If abatement is considered, they have already paid entire service tax except interest. - service tax demand on the service rendered by the overseas person - service provider at UK agrees to packing or repacking as .....

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e case for waiver of predeposit - Stay granted. - Application Nos.ST/ROA/40100/2015, ST/41725/2013, ST/COD/41454/2013, ST/S/41455/2013 - Dated:- 19-5-2015 - R Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr Prasanna Krishnan, Consultant For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: The appellant has filed ROA for restoring the appeal which was dismissed vide Final Order No.40888/2014 dt. 3.12.2014 along with COD and stay applications for no .....

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enuine. Accordingly, the ROA is allowed and the appeal is restored to its original number along with COD and stay application. 4. After restoring the appeal, the COD application is taken up for hearing. 5. Ld. Consultant submits that the Order-in-Appeal is dated 20.2.2013 and they received the order on 28.2.2013. The due date for filing the appeal was on 27.5.2013. However, the appeal was filed on 12.8.2013. Thus there was a delay of 77 days in filing the appeal before Tribunal. He submits that .....

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t appeal had not been filed with CESTAT. Only in August 2013, they could file the appeal papers. Considering the reasons to be genuine, the delay is condoned. The COD application is allowed. With the consent of both the parties, the stay application is taken up for hearing. 6. The adjudicating authority demanded service tax of ₹ 21,50,325/- both under BAS (reverse charge) on the commission paid to the overseas person and on GTA outward transportation service. Commissioner (Appeals) upheld .....

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. 6 challan dt. 3.7.2014. He submits that as per the agreement dt. 31.12.2004, they have entered into agreement with overseas agency namely M/s.Paul Clark, Ireland, U.K. to carry out packing services and ware housing for packing in Ireland for the goods exported from India. Vide clause (4) of the agreement, they paid consultation for the packing services an amount not exceeding 5% of the invoice value. He submits a copy of the agreement and also submits that the department has classified under B .....

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