TaxTMI 
TaxTMI 
2024 (7) TMI 12
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....untries for promotion and marketing of their finished goods, identifying the buyers for the finished goods, obtaining export orders, sale of goods on behalf of the exporter, collection of sale proceeds, providing guarantee for payments for the finished goods exported, etc. The appellants paid commission to such agents for the services rendered outside India. The appellants did not pay service tax on the commission paid to the agents outside India. 3. in this regard when the appellants were directed to provide with the details of the commission paid to the agents outside India and appraised about the service tax laws and directed to pay the service tax amount due to the Government account, they submitted statement showing the details of the....
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....djudicated and the demand was confirmed with interest and penalties were imposed as proposed. Aggrieved by the impugned order this appeal was filed. 5. The appellant in the appeal contended that; CBEC vide Circular No. 36/4/2001 dated 08.10.2001 clarified that levy of service tax extends to whole of India except State of Jammu & Kashmir and that the services provided beyond the territorial waters of India are not liable to pay service tax; Notification No. 36/2004- ST dated 31.12.2004 introduced Rule 2(1)(d)(iv) in Service Tax Rules, 1994 from 01.01.2005. An explanation was also introduced under Section 65(105) from 16.06.2005 and later the explanation was omitted and Section 66A was incorporated in the Finance Act, 1994 from 18.04.2006;th....
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....exercise of powers conferred by Section 93 & 94 read with Section 66A of the Finance Act, 1994 was brought on statute from 18.04.2006. 7. The learned advocate during the hearing submitted that Section 66A was inserted in Finance Act, 1994 through Finance Act 2006 w.e.f 18.04.2006 providing for levy of service tax on services received in India. Hence, the charging section for services provided outside India and imported into India was brought on statute on 18.04.2006. In this regard, they have cited the following judgments: a. Indian National Shipowners Association V. Union of India - 2009 (13) STR 235 (Bom.) b. Union of India Vs. Indian National Shipowners Association - 2010 (17) S.T.R. J57 (S.C.)] c. Unitech Ltd. V. Commissioner o....
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.... the appellant has relied on the following judgments: a. Commr. of S.T., Bangalore Vs. C Ahead Info Technologies India P. Ltd. - 2017 (47) S.T.R. 125 (Kar.) b. C.C.E. & S.T., LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) S.T.R. 3 (Kar.) c. Commissioner of Service Tax, Bangalore Vs. Master Kleen - 2012 (25) S.T.R. 439 (Kar.) 9. The learned advocate further submits that in view of the above, since the service tax and interest was paid voluntarily for the period 18.04.2006 to 27.12.2008 and informed the proper officer the issuance of show-cause notice dated 21.10.2009 and imposition of penalties under Sections 76, 77 & 78 are contrary to the provisions of Section 73(3), the same are required to be set aside.....
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....ndian National Shipowners Association Vs. Union of India - 2009 (13) S.T.R 235 (Bom.) "20......it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to be a service provider. Before enactment of Section 66A, there was no such provision in the Act and therefore, the Respondents had no authority to levy service tax on the members of the Petitioners association." The above decision was affirmed by the Hon'ble Supreme Court reported in- "Union of India Vs. Indian National Shipowners Association - 2010 (17) S.T.R. J57 (S.C)] (ii) Unitech Ltd. V Commissioner of Se....