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2016 (10) TMI 242 - CESTAT CHANDIGARH

2016 (10) TMI 242 - CESTAT CHANDIGARH - 2017 (47) S.T.R. 195 (Tri. - Chan.) - Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST dated 07.07.2009 - Whether in the facts and circumstances of the case, the demand of service tax is correct under the reverse charge mechanism from the appellant by denying the benefit of Notification No. 18/2009-ST on account of technically lapses - Business Auxiliary Service. - Held that:- the appellant is receiving servic .....

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Farheen Texturisers (2010 (7) TMI 982 - BOMBAY HIGH COURT). Further by the Hon'ble High Court of Allahabad in the case of J.S. Gupta & Sons (2015 (7) TMI 379 - ALLAHABAD HIGH COURT) the payment made to the overseas commission agent not in disputed. The appellant has filed all the shipping bills and copy of invoices issued by the overseas agent. These fact has not been disputed by the Revenue. In that circumstance, I hold that the appellant has complied with the condition of the notification. Fu .....

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Recruitment Agency Services or not - Held that:- the demand of service tax has been confirmed under the category of Manpower Recruitment Agency service for loading goods by the contractor on weight basis. As contractor has entered into agreement with the appellant on weighment basis. In that circumstances, the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service therefore, the demand under such category is not sustainable. - Decided in favour of appell .....

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de in India. The appellant were receiving the services of the overseas Commission Agent, and said service has been used for export of their goods. The service received by the appellant classify as a "Business Auxiliary Service" under Section 65 (105)(zzb) of the Finance Act, 1994. The appellant was required to pay service tax under reverse charge mechanism but the appellant sought exemption for payment of service tax on commission paid to the overseas commission agent in terms of Notif .....

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be confirmed under the category of manpower recruitment agency service. In these set of facts, various show cause notices were issued to the appellant and the same were adjudicated by denying the benefit of the said Notification 18/2009-ST ibid and to demand of service tax under the category of manpower recruitment agency service along with interest and various penalties were also imposed. Aggrieved from the said orders, the appellant is before me in these appeals. 3. The Ld. Counsel for the app .....

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3 (294) ELT 246 ( Tri. Delhi) and Rajesh Art printers vs. CCE 2016 (333) ELT 417 (Tri. Mumbai). 4. He further submits that there is no requirement to submit BRC of export goods. The only requirement of notification is to submit proof of payment to overseas commission agent. The said fact has been admitted and the basic requirement of notification has been met. The shipping bills were submitted with EXP-2 returns. The overseas commission agent issue invoices through e-mail. As these invoices rece .....

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the appellant has also met all those requirements by filing the EXP-I and EXP-2 along with required document, therefore, exemption cannot be denied. He further submits that the demand in respect of show cause notice dated 21.10.2013 is barred by limitation as the appellant has regularly claimed the benefit of Notification No. 18/2009-ST- in their ST returns. 5. He further submitted that the demand under the category of Manpower Recruitment Agency service is not sustainable. The appellant has giv .....

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fication strictly which the appellant failed to do so. Therefore, the authorities below have rightly denied the benefit of Notification No. 18/2009-ST. 7. Heard the parties and considered the conditions. 8. I have gone through the facts of the case and find that in this case following issue has been emerged: A) Whether in the facts and circumstances of the case, the demand of service tax is correct under the reverse charge mechanism from the appellant by denying the benefit of Notification No. 1 .....

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