2013 (12) TMI 499

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....vagnanam,JJ. For the Appellant : Mr. M. N. Bharathi For the Respondent : Mr. K. Mohanamurali Senior Central Government Standing Counsel JUDGMENT (Judgment of the Court was delivered by Chitra Venkataraman, J.) The assessee has filed this appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 25.7.2013, made in Misc. O....

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....upplement to Foreign Trade Policy 2004-09 to the effect that the service tax on services rendered in India and utilized by exporters, would be exempted. Based on the above, the assessee contended that the question of demand of tax would not arise and in any event, the demand is hit by limitation. 3. The contention of the assessee was, however, rejected by the Commissioner of Central Excise and ....

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....o Section 73 of the Finance Act, 1994. However, on the liability, the Commissioner held that the appellant is only service recipient and not service provider and hence they are liable to pay service tax under Section 73(1) of the Finance Act, 1994. In the department appeal for levying the penalty under Sections 76, 77 and 78 of the Finance Act, 1994, the Commissioner however, rejected the Revenue'....

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....sessee, submitted that going by the Foreign Trade Policy 2004-09, on the services rendered outside, the service tax payable thereon, has to be exempted or remitted and considering the fact that the payment, however, will have an adjustable effect through MODVAT Credit, the entire exercise is neutral and hence, the assessee prays for dispensing with the payment of the entire liability, which is the....