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M/s Coromandel Stampings & Stones Ltd. Versus The Commissioner. C.C. E&S. T. Hyderabad -II

Refund of service tax paid on BAS services - commission paid to foreign agents for the taxable service of business auxiliary services availed for export of goods - Refund claim was rejected on the ground taht, appellant had not complied with or fulfilled any of the conditions prescribed under the applicable Notification No. 18/2009-ST, dated 07-07-2009 and instead had claimed refund under Notification No.17/2009-ST which was not at all applicable in respect of the BAS provided by foreign agents. .....

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ultant for the Appellant Shri Vikram Kaushik, AR for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] 1. The appellants are manufacturers of granite slabs and are also engaged in exporting these goods. The appellants filed a refund claim dated 28-12-2010 for ₹ 3,30,909/- being the service tax paid by appellants on commission paid to foreign agents for the taxable service of business auxiliary services availed for export of goods during the period from January, 2010 to March, 2010. BAS .....

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illed any of the conditions prescribed under the applicable Notification No. 18/2009-ST, dated 07-07-2009 and instead had claimed refund under Notification No.17/2009-ST which was not at all applicable in respect of the BAS provided by foreign agents. The appellants filed appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the order of rejection observing that the non-fulfilment of conditions/procedures laid down under Notification No.18/2009-ST,dated 07-07-2009 ca .....

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specified in Notification No.18/2009-ST. The Notification grants exemption subject to fulfilment of the conditions /procedures laid down therein. He submitted that the appellant had satisfied all the conditions except the condition of intimating to the Asst/Dy.Commissioner and also filing of returns at the interval of 6 months. He pleaded that the failure to fulfil these conditions was only a procedural lapse and prayed to condone the same. 3. Against this, the learned AR supported the findings .....

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T, dated 07-07-2009. The appellant has thereafter filed an application for refund of service tax. In the present case there is no dispute that the goods were actually exported. It is also not disputed that the commission paid to foreign agents is exempt from service tax under the said notification. The refund has been rejected on the ground that appellant has not complied with the conditions stated in the Notification. The said notification lays down the following conditions:- (a) the exemption .....

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s registered under Section 69 of the said Act. (v) is liable to pay service tax under sub-section(2) of Section 68 of said Act, read with sub-clause (iv) or sub-clause (v) of clause (d) of sub-Rule (1) of Rule 2 of the Service Tax Rules, 1994, for the specified service. (b) the invoice, bill or challan, or any other document issued by the service provider to the exporter, on which the exporter intend to avail exemption, shall be issued in the name of the exporter, showing that the exporter is li .....

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ain a certification from the exporter or the authorized person, to the effect that taxable service to which the document pertains, has been received and used for export of goods by mentioning the specific shipping bill numb on the said document. (f) where the exporter is a proprietorship concern or partnership firm, the documents enclosed with the return shall be certified by the exporter himself and where the exporter is a limited company, the document enclosed with the return shall be certifie .....

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