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2016 (3) TMI 12 - CESTAT BANGALORE

2016 (3) TMI 12 - CESTAT BANGALORE - 2016 (41) S.T.R. 545 (Tri. - Bang.) - GTA - reverse charge - export of goods - scope of exemption from payment of service tax in terms of Notification No.41/2007-ST - Held that:- if the exporter, who is also required to pay the service tax is the same person, then the exemption can be claimed by the said person himself. First paying service tax and immediately thereafter claiming refund of the same by the same person, i.e., exporter apart from creating a reve .....

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dvocate, all the shipping bills for the period in question stand mentioned in the EXP2 and the adjudicating authority is also not disputing or denying the fact of export inasmuch as he has accepted the BRCs issued by the banks, thus establishing the fact of export. The adjudicating authority has not, in fact, examined the issue from the said angle and has also not examined the other documentary evidences available on record so as to establish the fact of export. We deem it fit to remand the said .....

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elf inasmuch as we are convinced that the matter needs to go back to the Commissioner for fresh adjudication. The appellant is an exporter of iron ore and avails the services of various persons. They are also registered with the service tax department under the category of Goods Transport by Road service and as recipient of the said services, is required to discharge his service tax liability on reverse charge basis. 2. Demand of around ₹ 7.21 crores stands confirmed against the applican .....

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ppellants plea as regards the exemption from payment of service tax in terms of Notification No.41/2007-ST stands rejected by the adjudicating authority. 2.1.1 We have gone through the said Notification and find that the same provides exemption to the taxable services specified therein which stands received by an importer and used for export of goods. However, the said exemption is not available to the service provider i.e., one who has provided the service to the exporter and he is required to .....

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able on the specified services provided to the exporter and used for export of the said goods, and such person shall not be eligible to claim exemption for the specified services: Provided that where the exporter of the said goods and the person liable to pay service tax under sub-section (2) of section 68 for the said services are the same person, then in such cases exemption for the specified services shall be claimed by that person; When the above part of the Notification was brought to the n .....

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is also required to pay service tax on GTA services, on reverse charge basis is also to follow the procedure prescribed under Clause 2(a) of the Notification. The adjudicating authority has observed and the learned DR appearing for the Revenue has also pressed the point that such exemption can be claimed only by filing refund claim. The proviso to said clause does not grant blanket exemption to the exporter. 2.1.2 After carefully considering the said stand of the assessee as also the submissions .....

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come redundant and otiose inasmuch as the Revenues stand would be covered by the main clause of the Sl. No. 2(a) and there was no requirement to add the proviso. It is well settled law of interpretation that the interpretation which renders the provision of law otiose or redundant has to be avoided. Inasmuch as the Commissioner has simpliciter rejected the appellants contention by referring to Para 2(a) without expressing any opinion on the proviso of the said clause to the Notification, we de .....

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nd remand the matter. 2.2 Further an amount of ₹ 6.18 crores approximately, which stands confirmed in respect of the GTA services received during the period July 2009 to March 2011 is by rejecting the benefit of exemption Notification No.18/2009-ST. On going through the said Notification, we find that the same grants exemption to various services availed by an exporter, subject to the conditions annexed therewith. As per the said condition, the exporter is required to inform his jurisdicti .....

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ing on 30.9.2009 and has referred to an invoice dated 23.10.2009 which stands mentioned in the said EXP2. Learned advocate clarifies that EXP2 was filed by them for the half yearly ending on 30.9.2009 but as the bill was not raised by them, the invoice column was left blank. It was only subsequently under the instructions of the Range authorities that the bill dated 23.10.2009 was included/substituted in the said returns. In such a scenario, the observations of the adjudicating authority that in .....

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the purpose of extending the benefit of the Notification. If the invoices stand raised subsequently and was mentioned in the said returns at the instance of the Revenue, the benefit of the Notification cannot be denied on the said ground. As per the learned advocate, all the shipping bills for the period in question stand mentioned in the EXP2 and the adjudicating authority is also not disputing or denying the fact of export inasmuch as he has accepted the BRCs issued by the banks, thus establi .....

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