2018 (4) TMI 1239

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atraman, Advocate, For the Appellant Shri K.P. Muralidharan, AC (AR), For the Respondent Per Bench The appellants are manufacturers and exporters of Gherkins and had received services of clearing and forwarding in France from M/s. Balgurie, France who were clearing the goods when exported. Appellant paid C&F charges to the said foreign service provider.  Department took the view that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....08 and set aside the tax liability and interest for the period 1.1.2005 to 18.4.2006.  He also dropped proceedings for imposition of penalty under Section 76 & 78. Aggrieved, appellants are therefore before this forum. 2. Today when the matter came up for hearing, on behalf of the appellants, Shri S.Muthuvenkatraman, ld. Advocate submits that the entire activity was carried out outside Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. On the other hand, Ld. A.R Shri K.P. Muralidharan supports the impugned order.  He also takes us to para 8.4 of the order.  We find that Commissioner has taken a view that input services are deemed to be rendered in India and the recipient of such service is liable to pay service tax on its full value as if such recipients themselves have rendered taxable service in India. 4. He....