2013 (8) TMI 419

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...., Jt. Commr. (AR) ORDER Per Mathew John; 1. Applicant is a manufacturer and exporter of wooden articles, kitchen vanities and bathroom vanities. For selling the goods in foreign countries, applicant was taking the services of their agents abroad and paying commission to them. On such services received from persons located abroad during Oct 07 to Mar 09, the applicant did not pay any servi....

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....demand is time barred because the applicant had informed the officers of the department, about the payments to their agents abroad, during audit conducted January 2009. Since the Show Cause Notice was issued only on 08-07-10, applicant contests that the demand is time barred. 3. The Ld. Advocate also raises the issue that the services were received abroad and not received in India and hence can....

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....y pre-deposit. 6. Opposing the prayer, Ld. A. R. for Revenue submits that the Hon. Apex Court in the case of CCE Vs. Mehta and Co- 2011 (264) E.L.T. 481 (S.C) has decided that five year time limit from date of knowledge is available for issue of demand notice. As per the Finance Act, 1994, the time limit is five years from the date on which returns ought to have been filed. So, according to him....

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....ax at any stage of a VAT system. So he submits that the applicant should be asked pre-deposit of dues for admission of appeal. 8. The Ld. A. R. also points out that the decision in the case of Microlabs (supra) was for a period prior to notification of Taxation of Service (Provided from Outside India and Received in India), Rules 2006. As per this rule, the question whether the service is impor....