2014 (9) TMI 544

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.... Das; After hearing both sides, we find that the issue involved in this appeal lies in a narrow compass and therefore after disposing the stay application, we proceed to take up the appeal. 2. The applicants are engaged in the manufacture and export of readymade garments. In the present case, there is a demand of service tax of Rs. 16,11,753/- for the period 18.4.2006 to 12/2008 on the charges p....

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....on Service, the Tribunal, in the applicants own case, by Final Order No. 40042/2014 dated 21.1.2014 set aside the impugned order and allowed the appeal filed by the appellant. The relevant portion of the order is reproduced below:-           2. There are two short issues involved in this appeal. They are:- (a) Whether there is service tax liability u....

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....le 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and service is performed in India. Since, these services are performed outside India there is no service tax liability on the services in view of the above provisions. The counsel for the appellant ....

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.... that Notification No.14/2004-ST exempted taxable service provided to a client by a commercial concern in relation to the business auxiliary service insofar as if it is in relation to textile processing. The learned AR submits that they have not claimed this benefit before both the authorities below and it is a new point before the Tribunal and therefore it should not be considered at this stage. ....