TaxTMI 
TaxTMI 
2019 (3) TMI 190
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.... of "business auxiliary service" defined under Section 65 (19) of Finance Act 1994; in terms of Section 66 (A) of the Act, the respondent is liable to pay service tax on the same; Notification No. 18/2009ST dated 07.07.2009 has been issued providing for exemption from payment of service tax by the respondent of such service subject to observing conditions and procedures listed therein. Department has issued a show cause notice seeking the below: (i) Confirmation of service tax of Rs. 3,67,134/- paid by the appellants for the month of January 2018. (ii) Demanding service tax of Rs. 91,33,582/- for the period of 2008-09 to 2011-12. 2. Commissioner has confirmed service tax of Rs. 3,67,134/- and service tax of Rs. 22,69.757/- on the g....
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....herefore is not a substantive requirement. They relied upon Supreme Court decision in the case of Shambhaji Vs. Gangabai 2009(240) ELT 161(SC). 3.2 They have got registered themselves with the Pharmaceutical Export Promotion Counsel from 20.06.2005 itself therefore the allegation that they have registered w.e.f. 12.04.2010 is contrary to the facts. The entire exercise is revenue neutral as the appellants were entitled to avail Cenvat credit has inputs services or could have claimed refund therefore no intent to evade payment of duty can be alleged. 4. The Learned Authorised Representative for the department has reiterated the findings of the order-in-original and has submitted that a view of the ratio of the decision of Hon'ble Suprem....
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....lumn (2) of the said Table, from the whole of the service tax leviable thereon under Section 66 and Section 66A of the said Act, subject to the conditions specified in column (4) of the said Table, namely:- Sl. No Sub-clause Description of the taxable service Conditions 1 (zzp) 1.Service provided to an exporter for -------- *Conditions (1) (2) (3) (4) -As detailed below 2 (zzb) 2. Service provided by a commission agent located outside India and engaged under a contract or agreement or any other *Conditions (1) (2) (3) (4) - (1)The exporter shall declare the amount of commission paid or payable to the Commission Agent document by the exporter in India, to act on behalf of the exporter, to caus....
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....port-Export Code Number; (iv) is registered under Section 69 of the said Act; (v) is liable to pay Service Tax under Sun-Section (2) of Section 68 of said Act, read with sub clause (vi) or sub-clause (v) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994, for the specified service; (b) the invoice, bill or challan, or any other document issued by the service provider to the exporter, on which the exporter intend to avail exemption, shall be issued in the name of the exporter, showing that the exporter is liable to pay the service tax in terms of item(v) of clause (a); (c) the exporter availing the exemption shall file the return in Form EXP2 every six months of the financial year, within ....
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.... between them and the commission agents and have not furnished a copy of original documents showing actual payment of commission; they have not furnished copies of the bills which Challans as required under table B of the forum EXP-2; the documents whatever submitted by the appellants have not certified by the person who has been authorities by the board of directors; they have not furnished the declaration to the effect that the claim of exemption is not in respect of export of canalized items, product report are export financed underlines of credit extended by Government of India or AXIM Banks or export made by Indian partner in a company with equal participation in an overseas joint-venture are wholly owned subsidiary of the exporter had....
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....of the notification and claim substantial compliance and thus benefit of the notification. We find that the intention of the Government was to extent the benefit subject to the compliance of the conditions mentioned therein in the notification. The appellant having not complied with the same would forgo the right to avail the benefit of the notification. As submitted by the Learned Authorised Representative for the department we find that the issue is squarely covered by the ratio of the Supreme Court decision in the case of harichand Shri Gopal (supra). Therefore, we find that the learned Commissioner's order in as much as the denial of the benefit of notification is concerned need not be interfered with. 7. Coming to the issue of penal....