TMI Blog2018 (8) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... fundable under Notification No.41/2007 unless otherwise deniable by law. The provision made in Central Excise Rules and Cenvat Credit Rules ensures that tax is not added to the cost of export so that Indian exporter can compete with overseas market. Appeal allowed - decided in favor of appellant. - Appeal No. ST/555/2012 - Final Order No. 42243 / 2018 - Dated:- 9-8-2018 - Hon ble Shri Madhu Mohan Damodhar, Member ( Technical ) And Hon ble Shri P. Dinesha, Member ( Judicial ) Shri R. Balagopal, Consultant For the Appellant Shri R. Subramaniyan, AC ( AR ) For the Respondent ORDER Per Madhu Mohan Damodhar The appellant is manufacturer of textile made-ups and had availed service of overseas commission agents for pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Shri R. Subramaniyan supports the adjudication. 4. We find that the Ld. Consultant is correct in his assertion that the issue in dispute has been decided in favour of the appellant in a slew of Tribunal orders of the CESTAT Chennai. The relevant portion of Final Order No.41051-41055/2014 dt. 31.12.2014 is reproduced for ready reference as under : 6.1 We have carefully considered the submissions of both sides and also examined the records. The assessees filed appeals contesting the service tax demanded under reverse charge on the commission paid to the overseas agents for export of finished goods. The Revenue filed appeal against setting aside of penalties by Commissioner (Appeals). The main issue in the present appeals is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the client; (b) production or processing of goods for, on behalf, of the client; (c) provision of service on behalf of the client; or (d) a service incidental or auxiliary to any activity specified in (a) to (c) above. and provided in relation to agriculture, printing, textile processing or education, from the whole of service tax leviable thereon under section 66 of the said Finance Act: 6.2 The lower authorities denied the exemption merely on the ground that the said services are not used for textile processing. On careful reading of the above notification, it is evident that service tax was exempted during the relevant period for the services provided under Business Auxiliary Service if it relates to ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxes. Appellants pleaded that there was no suppression of facts with deliberate intention to evade payment of service tax. As payment of service tax by the recipients was under dispute for a long period till that was settled by the decision of Apex Court in the case of UOI Vs Indian National Ship Owners Association 2011 (21) STR 3 (SC) there was no deliberate intention to make suppression of facts. Appellants were under bonafide belief that as per the EXIM Policy at para 2.482 of the Policy Period2009-10 issued by Notification No.1/(RE/2008)/2004-2009 dt. 11.4.2008 all goods and services exported from India, services received/ rendered abroad wherever possible shall be exempted from service tax. Therefore, the demand is also hit by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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