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AT. E. Enterprises Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

2015 (11) TMI 727 - CESTAT MUMBAI

Denial of refund claim - Refund of service tax paid on the commission received for the services exported to foreign principals in respect of import of textile machinery by parties based in India - Held that:- Since it is an admitted fact that there is a double payment of service tax of an amount of ₹ 70,000/- we find that the appeal filed by the appellant needs to be allowed to that extent

As regards the refund of an amount of ₹ 73,272, said amount was paid under reverse c .....

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arly held that the services rendered by this very appellant in procuring orders from Indian Company and passing on to various overseas manufacturers will amount to export of services. - Decided in favour of assessee. - Appeal No. ST/451/10 - Dated:- 23-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri B.M. Shemlani, C.A. For the Respondent : Shri S.R. Nair, E.O. (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in- .....

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espect of two issues, (i) service tax paid for an amount of ₹ 70,000/- two times, (ii) service tax paid on the commission received for the services exported to foreign principals in respect of import of textile machinery by parties based in India. 4.1 It is his submission that in respect of the service tax paid twice, it is stated that the appellant had paid the service tax on an amount retained by them as tax deducted at source, subsequently on receipt of such amount from the clients they .....

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the amount of commission received for the services rendered to the foreign principals he would submit that on the very same issue this Bench vide final order No.A/76/15/STB dated 07.01.2015 has held that the services rendered by the appellant to foreign principals is export of services and accordingly the service tax of ₹ 73,272/- requires to be refunded to the appellant. 5. Learned D.R would submit that the office of the Dy. Commissioner of Service Tax, Division IV, Mumbai has, on verifi .....

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tax, the Jurisdictional Asst. Commissioner has on scrutiny of the documents submitted by the appellant informed that there is a double payment of tax i.e. at the time of booking of TDS and on realization of the gross amount. Since it is an admitted fact that there is a double payment of service tax of an amount of ₹ 70,000/- we find that the appeal filed by the appellant needs to be allowed to that extent and we do so. 7.1 As regards the refund of an amount of ₹ 73,272/- of the serv .....

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