2018 (11) TMI 24

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....tory provisions. The appellant also pays service tax under reverse charge mechanism in respect of the taxable services viz. GTA, MRA, Security, Rent-a-Cab, Advocate Services etc., as a recipient of such services. During the course of audit of financial accounts by the Audit Wing of the department, it was observed that the appellant had not paid service tax in terms of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 on facilities fees, arrangement fees and legal expenses provided to the appellant by persons located in the non-taxable territory. Such fees were charged by the service provider for availment of the External Commercial Borrowings (ECB) loan to the appellant. Pursuant to the audit objection raised by the department, the appellant ....

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....eferred to 3rd Member on reference for answering the disputed issue. Thus, he contended that in absence of clarity with regard to levy and payment of service tax, the extended period of limitation cannot be invoked for confirmation of the adjudged demand. In this context, the learned Advocate has relied on the judgement of the Hon'ble Supreme Court in the case of Continental Foundation Jt. Venture v. Commissioner of Central Excise, Chandigarh - 2007 (216) ELT 177 (S.C.) and the decision of this Tribunal in the case of Jorden Electronics vs. Commissioner of Customs - 2016 (333) ELT 412 (Tri. - Del) and J.P.P. Mills Pvt. Ltd. v. Commissioner of Central Excise, Salem - 2016 (46) STR 317 (Tri. Che). 4. On the other hand, learned D.R. appearin....