2021 (8) TMI 933

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....not registered under the Central Excise Rules, 2002 or the Service Tax Rules, 1994. However, the appellant had been issued a service tax code in terms of Clause (e ) of para 3 of Notification No. 41/2012-ST dated 29.06.2012. The appellant is a regular exporter of soap stone, and has been claiming rebate of service tax paid on specified services used in the export of soap stone. 2. That the appellant has filed three appeals arising out of the single Order-in-Appeal No. DDN/EXCUS/000/APP/18-20/2019-20 dated 10.6.2019 as detailed below: Sl.No Appeal No. Amount of rebate in dispute (Rs) Relevant period Order-in-Original No. and date Order-in-Appeal No. and date 1 2 3 4 5 6 1 ST/52171/2019 -ST(SM) or ....

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....n regular basis. Therefore, the services had not been used beyond factory gate or any other place or premises of manufacture. 4. That in earlier round also the rebate claims had been rejected by the Original authority and the Commissioner (Appeals) on the same ground. The appellant had filed Appeals No. ST/52976/2018 (SM), ST/52977/2018 (SM) and 529978/2018 (SM). The said appeals were allowed by the Hon'ble CESTAT vide Final Order No. 51654-51656/2019 dated 26.11.2019. 5. That the Commissioner (Appeals), while deciding the appeals filed by the appellant against the three Orders-in-Original mentioned in column 5 of the table in para 2 above, has made out a new case and has rejected appeals of the appellant on a new ground, that the inv....

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.... the end of section 65 (which had defined various service before coming into force of the negative list regime) of the Finance Act, 2012 which reads as follows: "Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint." The Central Government had appointed the date referred to in the above proviso as 01.07.2012, vide Notification No. 21/2012-ST., dated 05.06.2012. Therefore, with effect from 01.07.2012 all the taxable services known by their name had become inapplicable, in the negative list regime. There was no more any service known as 'service provided or to be provided to any person by a practicing chartered accountant in his professional....

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.... cannot read inapplicable provisions of section 65 ibid. into the subject notification. Any person (including a Chartered Accountant) could provide service with reference to export of goods to another person for consideration. The impugned order is contrary to law, arbitrary and is not sustainable and is liable to be set aside. 9. That in view of the above submissions, it is prayed that the appeals of the appellant may be allowed with consequential relief and rebate claims of the appellant may be ordered to be paid. 10. Learned Departmental Representative Ms Tamnna Alam relies on the impugned order. 11. Considered the rival contentions and facts on record. I find that the invoices in question were issued by the Chartered Accountant....