2019 (7) TMI 773

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.... Agency Service', 'Banking and Financial Service', 'Cargo Handling Services', 'Consultancy and Engineering Services, 'Legal Service' and 'Renting of Immovable Property Service'. The appellant with an intention to avail exemption from service tax under Notification No. 18/2009-ST dated 07/07/2009 which was superseded by Notification No. 42/2012-ST dated 29/06/2012, in respect of aforesaid four services, had filed EXP-1 on 2nd April, 2012 in the office of Deputy Commissioner Central Excise, Bhopal. EXP-2/EXP-4 form had also subsequently been filed. However, vide the impugned order under challenge bearing No. 04-05 dated 29/01/2016 the benefit of aforesaid Notification has been denied to the appellant on the ground that the appellant has not f....

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.... Counsel has also brought to the notice that the same issue stands already settled in favour of the assessee/exporter he has relied upon various case laws; (i) M/s Metro & Metro vs. Commissioner, 2018 (12) TMI 257 (Tri.-All) (ii) Praj Industries Ltd. vs Commissioner, 2017 (3) GSTL 341 (Tri.-Mum) (iii) M/s VST Industries vs Commissioner 2017 (10) TMI 24 (Tri.-Hyd) (iv) M/s Globe India Limited vs. Commissioner, 2016 (10) TMI 242 (Tri.-Chand.) 4. Ld. DR has impressed upon the justification of order under challenge. 5. We have heard Shri B L. Narsihman, Ld. Advocate for the appellant and Shri Vivek Pandey, Ld. DR for the Department. 6. After hearing both the parties and perusing the appeal records, we are of the opinion as follows; ....

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....i.-Chan.)" In another case of Praj Industries Ltd. vs Commissioner of Central Excise, Pune-II [2017 (3) GSTL 341 (Tri-Mum) has held as under; "3. Reading of the notification shows that the above conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. It is stated that taxing the goods denying the notification benefit shall make the export goods non-competitive in the global trade, which is contrary to basic principal of WTO. Accordingly, looking to the gravity of the conditions as well as the WTO agreement, it would not be reasonable to dismiss the appeal." 7. In view of the above observations an....