TaxTMI 
TaxTMI 
TaxTMI 
2016 (3) TMI 12
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....The appellant is an exporter of iron ore and avails the services of various persons. They are also registered with the service tax department under the category of Goods Transport by Road service and as recipient of the said services, is required to discharge his service tax liability on reverse charge basis. 2. Demand of around Rs. 7.21 crores stands confirmed against the applicant/appellant as his service tax liability along with confirmation of interest and imposition of penalties. The said demand is on various counts. We will be dealing with the various categories and issues under which the demands stand confirmed by the original adjudicating authority. 2.1 Demand to the extent of Rs. 5,46,543/- stands confirmed against them for the....
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....hen in such cases exemption for the specified services shall be claimed by that person;" When the above part of the Notification was brought to the notice of the adjudicating authority, he referred to only the main portion of clause 2(a) and held that the exporter is first required to pay the service tax and to claim the refund subsequently. However, we find that as per proviso to said clause 2(a) if the person who is liable to pay the service tax is also the exporter of the goods, the exemption for the specified services shall be claimed by that person only. The issue which arises is as to whether the exemption claimed by the exporter, who is also required to pay service tax on GTA services, on reverse charge basis is also to follow the p....
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....rvice Tax Trade Notice No.05/2009 dated 29.6.2009, the said clause of Notification No.41/2007 dated 29.6.2009 stand clarified by the Department. Though the attention of the adjudicating authority was drawn to the said Trade Notice issued by the Department, he has not deemed it fit to refer to the said Trade Notice. As such, for all the above reasons, we deem it fit to set aside the impugned order and remand the matter. 2.2 Further an amount of Rs. 6.18 crores approximately, which stands confirmed in respect of the GTA services received during the period July 2009 to March 2011 is by rejecting the benefit of exemption Notification No.18/2009-ST. On going through the said Notification, we find that the same grants exemption to various servic....
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.... we also agree with the learned advocate that it is the fact of the exports having taken place till 30.9.2009 which is required to be established for the purpose of extending the benefit of the Notification. If the invoices stand raised subsequently and was mentioned in the said returns at the instance of the Revenue, the benefit of the Notification cannot be denied on the said ground. As per the learned advocate, all the shipping bills for the period in question stand mentioned in the EXP2 and the adjudicating authority is also not disputing or denying the fact of export inasmuch as he has accepted the BRCs issued by the banks, thus establishing the fact of export. The adjudicating authority has not, in fact, examined the issue from the sa....