TMI Blog2017 (10) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... F CENTRAL EXCISE, JAIPUR-I [2015 (12) TMI 80 - CESTAT NEW DELHI], where it was held that No documents have been produced showing that foreign bank has charged any amount from the appellant directly. The facts as narrated in the impugned order clearly indicate that it is the ING Vyasa Bank who had paid the charges to the foreign bank. In view of this, the appellant cannot be treated as service recipient and no Service Tax can be charged from them under Section 66A read with Rule 2(l)(2)(iv) of the Service Tax Rules, 1994. Levy of service tax - conducting the handicrafts fairs in the foreign countries - Held that: - the appellant has participated in a fair organised in foreign country. The appellant paid huge charges for allotment of booth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and for this purpose they lodged their bills for collection to the Indian Bankers who in turn send the bills for collection to the foreign bankers. The appellant also organizing fairs in foreign countries for exhibition of the products wherein the appellant participated. The department has levied the service tax by issuing the show cause notice dated 19.11.2010. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Ms. Rinky Arora, ld. Advocate for the appellant and Sh. Ranjan Khanna, ld. AR for the Revenue. 4. After hearing both the parties and on perusal of record, it appears that the first issue is pertaining to the collection charges of the Indian bankers who in turn send the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no appeal has been filed against that order. In view of this, the impugned order is not sustainable, the same is set aside and appeal is allowed . 5. By following our earlier decision (supra), we allow the claim of the appellant in this regard. 6. The second grievance of the appellant is pertaining to the demand of ₹ 1,90,033/- for conducting the handicrafts fairs in the foreign countries. From the record, it appears that the appellant has participated in a fair organised in foreign country. The appellant paid huge charges for allotment of booth/ space and other arrangements to the Council. There is no dispute that the services were performed outside India. But the department has demanded service tax. 7. After hearing bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Commissioner -2017 (47) STR 93 (Tri. Del.) where it was observed that- 6. ............. It is clear that to be called goods transport agency a person should fulfil two conditions, namely, he should provide service in relation to transport of goods by road and issue consignment note, by whatever name called. In the present case, admittedly, no consignment note was issued by the goods transporter. The original authority held that the slip/challans issued for monitoring purposes by the appellant (receiver of service) will satisfy such conditions and tax liability can be upheld. We are unable to understand or appreciate such reasoning. The original authority is creating an amalgamation of service provider and recipient to fit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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