2023 (6) TMI 1246

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....2,442/- along with interest and penalty. 2. Briefly stated the facts of the case are that the Appellant is engaged, inter alia, in the business of export of iron ore fines during the period October 2007 to March 2012 (the 'relevant period'). The Appellant had availed the services of foreign brokers/commission agents for procuring export orders in respect of iron ore fines as also the services of testing agencies such as, Mitra S K, Hongkong, SGS and TCRC at the discharge Port for demonstrating the quality parameters of the exported consignments. However, no service tax was discharged on the said two services. Pursuant to an investigation, proceedings were initiated vide Notice dated 22 April 2013, for recovery of service tax on a reverse c....

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....er these circumstances, no intent to evade could be attributed on the part of the Appellant so as to justify invocation of extended period. Reference in this regard, is invited to the following decisions: (i) Wanbury Limited reported in 2019 (21) GSTL 154. (ii) Hyundai Motor India Private Limited Vs. Commissioner of CEX & ST, LTU, Chennai reported in [2019 (29) GSTL 452 (Tri.- Chennai) & 2020 (32) GSTL J154 (SC)] (Refer Sl. No. 9 of Index). (iii) Commissioner of CEX, Chennai-IV Vs. Tenneco RC India Private Limited reported in 2015 (323) ELT 299 (Madras HC) (Refer Sl. No. 10 of Index). (iv) Delhi International Airport Limited Vs. Commissioner of CGST, Delhi reported in 2019 (24) GSTL 403 (Tri.- Delhi) (Refer Sl. No. 11 of Index). ....

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....h nor controverted by the revenue. Therefore, the plea of bonafide belief appears to be available to the Appellant in light of the decision of this Tribunal in Delhi International Airport case (supra) set out below. "19 .......................... (d) Again as far as non-taxability of Advance Development Cost is concerned, appellant had acted on legal opinion given by PWC which had clearly opined in 2007 that since what has been developed was infrastructure for common facilities and no exclusive rights has been vested in one or any developer. Therefore, such ADC was not taxable as renting of immovable property. The reasoning given by the PWC in its opinion dated 9-7-2007 continues to be valid even after amendment in the definition of re....

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....Ltd. v. Commissioner of Central Excise & Customs, Nashik [2016-TIOL-529-CESTAT-MUM = 2016 (42) S.T.R. 918 (Tri.-Mumbai)] has held '... ... ..... Services that are undeniably rendered by a foreign 'service provider' in relation to the goods sold abroad cannot be presumed to be covered by the legislative intent to tax. To tax a service using the legal fiction of import and then reimburse that tax because the service was not required for any activity within the country is an exercise in futility and is contrary to the objectives of and means devised for export promotion by the State.' ............ 6. Learned Authorised Representative submits that the claim of revenue neutrality will not sustain as the confirmed demand pertains to the ....