2019 (3) TMI 871

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....f vicks drop and regularly exports their products. The manufacturers have been allowed the facility of exemption from service tax in respect of the goods exported, all throughout, under the scheme of Service Tax Act and Rules, read with relevant notification. Notification No. 31/12/ST was issued on 20th June, 2012 which was in supersession of the earlier notification No. 18/2009-ST dated 07/07/2009, which provided that the Government being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service received by an exporter of goods (hereinafter referred to as exporter) and used for export of goods of the description as given in the table from the whole of the Service Tax leviable thereon under Section 6....

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.... The invoice, bill or challan, or any other document by whatever name called issued by the service provider to the exporter, on which the exporter intends 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 fifteen days of the completion of the said six months". 4. The appellant regularly exports their products. Vide show cause notice dated 16/01/2014, appellant was required a show cause notice as to why service tax amounting to Rs. 1,37,514/- should not be demanded and recovered, alleging that the appellant have....

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....which is available on record. The Ld. Counsel further states that there is no stipulation in the said notification, if declaration is filed with delay, the same is not condonable. Further the said requirement is directory in nature and the main purpose-export is fulfilled. The said delay was condonable and the benefit of exemption should not have been denied. The Counsel further relies on the ruling of P&H High Court in CST V/s Convergys India Pvt. Ltd. wherein question before the High Court was whether the finding of the Tribunal that non observance of procedural condition(s) of a technical nature cannot be used to deny the substantive concessions, is not wrong and perverse, whereas the filing of declaration prior to export of services as ....