2018 (12) TMI 257

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.... the Central Excise Tariff Act and Major production is being exported to various European Countries. 2. During the course of audit of the appellants' record on 20.01.2012 and 24.01.2012 the Department came to the, prima facie, view that the appellants had not paid service tax on reverse charge basis, on the following services, namely; (i) Rs. 1,62,45,544/- in respect of Business Auxiliary Service (Commission Agents causing sale/promotion of their goods abroad) for the period April, 2009 to March, 2012; (ii) Rs. 4,43,258/- in respect of the Business Exhibition Service from service providers based abroad for the period October, 2007 to March, 2012; (iii) Rs. 99,985/- in respect of Technical Inspection and Certification Services received f....

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.... "input service". Hence, the whole exercise is Revenue neutral. C. In respect of demand of Rs. 4,43,258/- relating to receipt of Business Exhibition Service from service providers based abroad, it has been admitted in the show cause notice itself that Exhibitions were held in foreign countries. Despite admitting that as per Board's Circular B-1/4/2006-TRU dated 19.04.2006, Service Tax in respect of this service was leviable only if the services were received in India, he has confirmed the demand on the ground that "in the absence of substantial judicial pronouncement on the said subject it cannot be conclusively held that the services which are completely performed outside India will not be taxable". It is obvious that this cannot be sust....

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.... truck owners were available with the appellants for verification by the Department. No such verification was done. In any case, the burden is on the Department to sustain the taxability of any service. Surprisingly, the Commissioner has put the whole onus on the appellants. F. Bulk of the demand is time barred as a show cause notice has been issued on 23.04.2013 for the period October, 2007 to March, 2012. All payments were duly reflected in the appellants' record and there was no attempt to deliberately suppress or conceal any information. Though, the charge of suppression has been alleged in Para 24 of the show cause notice there is no substantiation that this suppression or misstatement was with intent to evade payment of service tax.....

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....ular cannot be considered to be taxable in India. It is well settled that the authorities cannot act against the Board's Circular. Otherwise also no service having been provided in India, the leviability of an tax of the same cannot be upheld. 7. Similarly in respect of Technical Inspection and Certification Services provided from Abroad during the period from April, 2008 to March, 2012, the same is not sustainable inasmuch as no inspection or certification has taken place in the hands of the Foreign Service Provider. 8. As regards GTA services, the appellant have taken a categorical stand that such services were being provided by the individual truck owners and wherever they have availed the services of GTA, the service tax stands paid b....