2018 (11) TMI 1212

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....ause sale of goods exported. They are paying commission in foreign currency to the overseas agency for selling of goods in the overseas market. The sales commission paid by the appellant is leviable to Sevice Tax under RCM under the category of "Import of Service". However, various Notifications such as Notification No. 18/2009-S.T. dated 07/07/2009 and Notification No. 42/2012-ST dated 29/06/2012 have been issued exempting the Service Tax on such services used by the exporter of goods. However, the Notifications for providing exemptions, lay down certain conditions to be complied with, for the exporters, in order to avail the exemptions. A show Cause Notice dated 14/05/2015 was issued demanding Service Tax amounting Rs. 2,86,171/- along wi....

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....availed the services, is located outside India, and all the communications are usually conducted through e-mails and accordingly, the computerized invoices have been submitted regarding non-mentioning of the specific Shipping Bill Number on the documents. The Ld. Consultant made the Bench go through pages 76 to 95 of the Appeal Paper Book, wherein the Shipping Bill Commission has been mentioned and accordingly, required verification was possible i.e. the service provider invoices with that of the Shipping Bills. The Ld. Consultant strongly argued that the case pertains to only procedural lapses, which should have been condoned by the authorities. 5. The Ld. DR reiterates the orders of the Lower Authorities and also submits that the....

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....aragraphs are reproduced below:- "3. Without going into the individual reasons for denial of refund claim in each and every case in respect of each and every issue, we find that in some cases refund stand rejected for non-submission of original invoices raised by the service providers. The appellant's contention is that such invoices which are computerised invoices have been down-loaded through the internet and have been held to be valid inovoices in number of cases. Reference is made to the Tribunal's decision in the case of CCE v. gokul Refoilds & solvents Ltd. Reported in 2012 (286) E.L.T. 62 (Trib.), which allowed the refund claim even on the certified photocopies. Similarly, in the case of Creative Architects & Interiors reported in....