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Appellant's entitlement to exemption from service tax under Notification No. 42/2012-ST upheld despite delayed filing of Form EXP-3 and non-submission of invoices from foreign commission agents. Condition No. 3 regarding equity participation inapplicable. Late filing of EXP-3 a procedural lapse as EXP-4 filed timely with requisite documents evidencing exports. Non-submission of agents' invoices not fatal as commission paid based on FOB value per agreement, evidenced by bank advices. Substantive compliance with notification conditions suffices, technical lapses condoned. Impugned order set aside, appeal allowed.
Appellant's entitlement to exemption from service tax under Notification No. 42/2012-ST upheld despite delayed filing of Form EXP-3 and non-submission of invoices from foreign commission agents. Condition No. 3 regarding equity participation inapplicable. Late filing of EXP-3 a procedural lapse as EXP-4 filed timely with requisite documents evidencing exports. Non-submission of agents' invoices not fatal as commission paid based on FOB value per agreement, evidenced by bank advices. Substantive compliance with notification conditions suffices, technical lapses condoned. Impugned order set aside, appeal allowed.
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