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2017 (6) TMI 766 - CESTAT CHANDIGARH

2017 (6) TMI 766 - CESTAT CHANDIGARH - TMI - 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 decided in the case of Malwa Industries Ltd. [2009 (2) TMI 41 - SUPREME COURT], wherein the Hon’ble Apex Court held that the substantial benefit of notification cannot be denied for merely procedural laps .....

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.2009. 2. The facts of the case are that the 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 Exp-1 and EXP-2 to avail the benefit of said Notification. The case of the Revenue is that during the period 2012-2013 although the appellant has filed EXP-1 for the period 2012-13 but the EXP-2 has not be .....

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of EXP-I and EXP-2 is a procedural lapse and 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 under reverse charge mechanism. If the benefit is not opted then the appellant is required to pay service tax on the services received from the commission agent located overseas under reverse charge mechan .....

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