TMI Blog2018 (2) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant. - ST/MISC/70403/2017 APPEAL No.ST/70562/2017-CU [DB] - Final Order No. 70273/2018 - Dated:- 23-1-2018 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri A.P. Mathur, Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The appellant have filed Early Hearing application on the ground that they are 100% EOU and they are not liable to pay service tax on the foreign expenditure and they are 100% exporter of their products. They are not liable to pay service tax under Reverse Charge Mechanism for services imported from outside India and received in India rendered by the service provider from outside I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir letter dated 06/03/2014 submitted that they were in the process of depositing the service tax on domestic services. However, the appellant contested the issue of payment of service tax in respect of their foreign expenditure and/or services received from outside India, rendered by the service providers located outside India. The appellant further on requisition, by their letter dated 24th April, 2015 submitted the details of payment made in respect of import of services. It further, appeared to revenue that the appellant is liable to pay service tax on the basis of Reverse Charge Mechanism on payment made to foreign concerns for the aforementioned services. It further appeared that although the appellant is a 100% EOU and their contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such payment to organizer companies from abroad were not produced, ignoring the fact that the show cause notice itself refers to exhibitions abroad and participation in such exhibitions by the appellant. Further, the entire amount of service tax is time barred. On the very first raising of demand by the Range Superintendent in February, 2014, the appellant by their letter dated 06th March 2014 had taken a categorical stand that they are not liable to pay service tax on the services provided to them by service providers located outside India. Admittedly, the show cause notice have been issued on 16th October, 2015 which is more than One year Six months, after the date, the stand of non-taxability was taken by the appellant and made known to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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