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M/s Oriental Carbon and Chemicals ltd. Versus CCE, Gurgaon-I

Reverse charge mechanism - benefit of N/N. 18/2009-ST dated 07.07.2009 - denial on the ground that during the period 2012-2013 although the appellant has filed EXP-1 for the period 2012-13 but the EXP-2 has not been filed - Held that: - similar issue .....

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N/N. 18/2009-ST dated 07.07.2009 - appeal allowed - decided in favor of appellant. - E/60162/2017 - A/60918/2017-SM[BR] - Dated:- 23-5-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Surjeet Bhadu & Shri. Veer Singh, Advocates- for the appellant .....

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appellant is an exporter of goods and availed services of commission agent located overseas. As per the Notification No. 18/2009-ST dated 07.07.2009,, the appellant is required to pay service tax under reverse charge mechanism who has failed to file .....

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ave filed the EXP-2, but there is no receipt of the said documents and remained blank some part of the said document, therefore, benefit of exemption notification is denied. Aggrieved form the said order, the appellant is before me. 2. The Ld. Counse .....

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the substantial benefit of Notification should not be denied to the appellant, therefore, the impugned order to be set aside. 3. He further submitted that as per Notification No.18/2009-ST dated 07.07.2009, they were not required to pay service tax .....

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id thereon. If there was intention of the appellant not to comply with the condition of Notification, the appellant is not going to get the any benefit thereof. In that circumstances, merely non compliance of the certain procedure, should not be fata .....

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has not complied with the condition of Notification No. 18/2009 ibid. Therefore, the lower authorities have rightly denied the benefit of exemption Notification and demanded the service tax from the appellant. 5. Heard the parties and considered the .....

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