2018 (8) TMI 23

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.... 2. The brief facts of the case are that the appellants were having Service Tax registration for payment of Service Tax on GTA & Business Auxiliary Service received by them under "Reversed Charge Mechanism". Revenue noticed that during the period from 2007-08 to 2009-10 appellant paid an amount of Rs. 1,69,57,070/- to the entities outside India. On enquiry with the appellant by Revenue they informed that they paid said amounts towards Collection and Development of Samples of Footwear & Footwear Components and that such samples were used by them for display before the overseas buyers for obtaining export orders and contended that the said amount was paid for procurement of tangible goods. Revenue did not appreciate the said contention and....

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....d that the appellant was manufacturing Footwear and it is covered by "any other articles intended to be worn by human beings" and therefore, the service received by them was Fashion Designing Service taxable under Section 65(105)(zv) of the Finance Act, 1994. The learned Original Authority appreciated the said contention and also observed that he had seen the sample invoices and sample invoices were for sale of patterns for men's shoes and for designs of winter collection. He has, further, examined Rule 3 of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006. He has, further, noted that Rule 3(I)(ii) of said Rules covers Fashion Designing Service and that said service was taxable if it was performed even ....