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M/s. Kriti Nutrients Ltd. Versus Commissioner of Central Excise, & ST, Indore (MP)

2016 (12) TMI 1064 - CESTAT NEW DELHI

Demand - Foreign Agent Commission - reverse charge mechanism - limitation period - Held that: - the services were provided outside India and tax liability fell on the appellant on reverse charge basis, a bona fide belief entertained by the appellant was justified. Further, the appellant has been reflecting the payment of commission in their balance sheet in which case, it can be held that there was no suppression or mis-statement on the part of the assessee so as to avoid the service tax payment .....

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dmanabhan, Member (Technical) Shri Ashutosh Upadhyay, Advocate for the Appellants Shri Sanjay Jain, AR for the Respondent Per Archana Wadhwa (for the Bench): Demand of service tax stands confirmed against the appellant along with confirmation of interest and imposition of penalties on the ground that they were required to pay the same on reverse charge basis in respect of Foreign Agent Commission service so received by them during the period 2006-2007 to 2008-2009. The Show Cause Notice stands i .....

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is squarely covered by the decision of the Hon'ble Bombay High Court. 3. Learned Advocate assails the demand on limitation by submitting that in as much as the issue was the subject matter of litigation before various courts and was finally decided by Hon'ble Bombay High Court on 11.12.2008, the assessee was under bona fide belief that no service tax liability would fall upon them on reverse charge basis. He also draws our attention to the Board s circular No.36/4/2001-ST, dated 08.10.2 .....

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continued to entertain the belief that since the services of foreign commission agent were provided outside India, no service tax liability. However, he agrees that part of the demand would fall within limitation and is not contesting the same. 4. Learned Departmental Representative submits that though they were reflecting the payments made to their foreign buyers in their balance sheet, but the same were never made available to Revenue. He further submits that there is no reason to entertain t .....

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