Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Radiant Textiles Ltd. Versus CCE, Chandigarh-II

2016 (10) TMI 242 - CESTAT CHANDIGARH

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 service of overseas commission agent and paying commission to the said agent. The be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n'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. Further, I observed that the commission paid to the overseas commission agent is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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 appellant - ST/200, 201, 202/2016-SM - Final Order No. 61100-61102/2016 - Dated:- 29 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 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 Notification 18/2009-ST ibid. However, the same was denied on the premise that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se 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 appellant submits that the facts of receiving service from the overseas commissio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

17 (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 received by the appellant through e-mail, the same is admissible documents under t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 given contract for loading/unloading on the basis/of weight of goods. The contrac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ies 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. 18/2009-ST on account of technically lapses and B) Whether the activity of load .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version