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TMI Blog2017 (8) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is in appeal against the impugned order wherein demand of service tax has been confirmed under Section 66A of the Finance Act, 1994. 2. Brief facts of the case are that appellant is manufacturer and exporter of excisable goods. During the course of export, the appellant availed certain services from the service provider located outside India. Therefore, appellant was required to pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Texyard International vs. CCE - 2015 (40) STR 322 (Tri.). Therefore, the impugned order is required to be set aside. 4. Ld. AR for the Revenue opposed the submission made by the ld. Advocate for the appellant and submits that the issue is of liability of service tax on the appellant. Although, the same is entitled to the appellant and does not mean that the appellant shall not pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant is entitled for refund claim. In that circumstances, the ingredient of malafide intention on the part of the appellant is missing. In that circumstances, relying on the decision of the Tribunal in the case of Texyard International (supra), I hold that it is a situation of neutrality. Therefore, in that circumstances, service tax cannot be demanded from the appellant. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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