2015 (3) TMI 830

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....t M/s Bharat Forge Ltd. is in appeal in both the appeals. 2. The brief facts are that the appellant is a manufacturer of crank shaft/forging. Further, the appellant clears its products both in DTA and export. For such export purpose, it availed the service of Overseas Commission Agent, who procured sale orders for the appellant. A show-cause notice was issued on the appellant asking to show cause....

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....r levy of reverse charge. Further, the appellant urges that in similar facts and circumstances, in case of Bhandari Hosiery - 2010 (18) STR 713 (P&H), Hon'ble High Court has held that in case of service received from the Overseas Commission Agent, there is nothing in Section 66A or Rule 2(1)(d)(iv), which may lead to a conclusion that earlier to 18.4.2006 the legislature intended imposition of....

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....extended to whole of India except the State of Jammu & Kashmir and the expression "India" includes the territorial waters of India. The Circular further provided clarification that the services provided beyond the territorial waters of India are not liable to Service Tax. This Circular was rescinded only on 23.8.2009 and in such circumstances, this Tribunal held that no penalties are leviable on t....