TaxTMI 
TaxTMI 
2023 (7) TMI 1327
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....ey have received the services namely Market Survey fees, Export Promotional Expenses, Technical fees and Consultant fees, Legal and Professional Consultancy from person located outside India. The appellant have been paying service tax on services received from outside India. But during investigation by the department, it was ascertained that on the various invoices for the aforesaid services the tax was not paid. During investigation, the appellants have paid the entire amount of tax. However, the show cause notice was issued proposing demand of service tax which was already paid and appropriated. The show cause notice also proposed demand of interest and imposition penalties. The Adjudicating Authority confirmed the proposal made in the sh....
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....e placed reliance on the following judgments:- M/s. Harbans Lal Malhotra & Sons Private Ltd reported in 2002 -141-ELT-521(T) Gujarat Glass Pvt Ltd - 2013 (290) ELT 538 (Guj.) Indeos Abs Ltd - 2010 (254) ELT 0628 (Guj.) 2.2 He also submits that the demand is time bar as per following judgments:- M/s. Pannu Property dealers reported in 2011-24-STR-173 M/s. Chanasma Taluka Sarvoday Mazdoor reported in 2012 -TIOL-41- CESTAT- Ahmed. He further submits that in view of above since the tax itself was not payable the penalty being consequential the demand of service tax will also not sustain. 3. On the other hand, Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing for the Revenue....
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....cenvat credit on the service tax payable on the aforesaid services on reverse charge mechanism. The Learned Chartered Accountant also submitted that entire service tax was paid by them and the same has been taken cenvat credit. In this fact the entire situation is revenue neutral. Dealing with the situation of revenue neutral the following judgments were passed :- Commr. of C.Ex. & Cus., Vadodara -II vs. Indeos Abs Ltd. - 2010(254) ELT 628 (Guj.) "This appeal, preferred by Appellant-Revenue proposes following three questions stated to be substantial questions of law : (a) "Whether in the facts and circumstances of the case, CESTAT is right in allowing appeal filed by the assessee on the ground of revenue neutralit....
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....the present case, admittedly no such benefit accrues to the exchequer. In the circumstances, if the Tribunal has chosen not to determine an academic issue, it is not possible to state that any legal infirmity exists in the impugned order of the Tribunal. 5. In the circumstances, in absence of any substantial question of law, the Appeal is dismissed." The above decision has been upheld by Hon'ble Supreme Court reported at 2011 (267) ELT A155(SC) Commissioner of C.Ex. , Pune vs. Coca-Cola India Pvt Ltd - 2007 (213) ELT 490(SC) "The Revenue has filed the present appeals against Order No. C-1/3873-74/00WZB, dated 13th October, 2000 in Appeal Nos. E/3926R/98-Bom & E/1042R/99-Bom. passed by the Customs, Excise and Go....
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....issue of classification is therefore, academic. No purpose would be served by entertaining the present appeal." (page 86 of the Paper book) 6. It is stated by the learned counsel for the assessee that the excise duty paid and the Modvat credit availed under Notification No. 5/94-C.E.(N.T.), dt. 1-3-1994 were identical and therefore consequences of payment of excise duty after availing Modvat credit was revenue neutral. 7. In view of the stand taken by the assessee in the counter-affidavit and the statement made by the learned counsel for the assessee, the appeals are dismissed leaving the question of law open. However, there shall be no order as to costs. 8. If upon verification, the submission of the counsel f....
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....3;appeals are allowed." Commissioner of Cus. & C. Ex. Vs. Textile Corpn. Marathwada Ltd - 2008 (231) ELT 195 (SC) "The point involved in the present case is as to whether the facilities in the factory of the assessee-respondent for carrying out bleaching, dying, printed and mercerising of textile fabrics would invite levy of excise duty at each stage of manufacture. 2. The Tribunal by its impugned order has accepted the appeal of the assessee and set aside the orders of the Commissioner (Appeals) and Assistant Commissioner levying excise duty at each stage relying upon its own judgment in the case of Indian Rayon and Industries Ltd. v. CCE, Calcutta - 2000 (119) E.L.T. 636 (T) = 2000 (37) RLT 154 (CEGAT). In Indian Rayo....