TaxTMI 
TaxTMI 
2013 (2) TMI 329
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.... facts of these above cases are that the appellants are Service tax registrants under various services and are paying Service tax on the commission paid to the commission agent stationed abroad. They have filed refund claims under Notification No. 41/2007, dated 6-10-2007 as amended on commission paid to foreign commission agents. Scrutiny of documents have indicated that the exports were made under Drawback Scheme and DEPB Scheme and for the export made under Drawback Scheme, it was duly indicated by the Custom Department for the entitlement of Drawback in the shipping bills. Since the appellants appear to have already claimed Drawback of sales commission as per clause (a) of Rule 2 of the Customs, Central Excise Duties and Service Tax Dra....
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....nt of drawback reiterates the facts that it is not an input service which is supported by Service Tax Circular No. 112/06/2009-S.T., dated 12-3-2009. (iv) that the restriction of refund calculated on 2% of FOB value was increased to 10% of FOB value as per amended Notification 33/2008, dated 7-12-2008. 4. Personal hearing was held on 18-7-2011. A.R. Raghunathan, Chartered Accountant, duly authorized by the appellant appeared before me at 12.30 PM for the personal hearing today. Shri M.C. Suresh, Superintendent, Vellore Division, appeared from the Department side. 4.1 During the hearing, the consultant requested to take the identical cases mentioned above, filed by various appellants for a single and common per....
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....refund under Notification No. 41/2007-S.T., dated 6-10-2007 (as amended.) and in respect of other cases restricting to 2% on the FOB value of the export goods. 5.2 Notification No. 41/2007-S.T., dated 6-10-2007 exempted specified taxable services received by an exporter and used for export of goods from the whole of Service tax leviable subject to certain conditions. One such condition under clause (e) of the Notification is reproduced as follows :- "(e) the said goods have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995" The above clause was omitted by amended Notification No. 33/2008, dated 7-12-2008. 5....
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....ondition of availing of drawback on Service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. So I hold that the appellants are eligible for the refund amounts claimed on the export made under Drawback shipping bills. Further, the Lower Adjudicating Authority restricted the refund calculated on 2% of FOB value. The 2% FOB value was increased to 10% of FOB value as per amended Notification 33/2008 dated 7-12-2008. It is seen that the refund claims in respect of Sl. No. l of the table above were filed before the date of said amendment and hence the restriction of 2% of FOB value by the Lower Adjudicating Authority needs no interference. 5.5 In respect of the other appella....