2006 (12) TMI 403

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... service tax liability can be imposed upon the service availer like us who is engaged in the manufacturing and Exporting and is availing Services like transportation of goods through roads from the transport service provider during the course of our trade and commerce of export. 2. As we are exclusively involved in the 100% export, whether we are entitled for exemption/Waiver/tax holiday from the Service Tax. 3. Is it correct to hold that we are entitled for the benefits of the provisions of Rule 3(1) (iii) of Export of Service Rules, 2005 as transportation services are provided to us in relation to our business or commerce and the ultimate recipient of those services are located outside India? 4. Is it correct to ho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... already pending before the Assistant Commissioner/Deputy Commissioner (Service Tax Adjudication), Bhubaneswar. A copy of the Commissioner's comments alongwith enclosures thereto including Show Cause Notice No. IV(14)20/S.TAX/BBSR-l/2006/9591A dated 17-5-2002 is enclosed herewith. 3.       However, before a final decision is taken by the Authority, you are hereby required to show cause as to why the application should not be rejected on the aforementioned grounds. Written submissions, if any, may be filed positively within two weeks from the date of the receipt of this notice." 3. The applicant filed its reply stating in para 4 of the reply that the objects and reasons of advance ruling with respect ....