2025 (6) TMI 1580

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....Excise (Appeals-II), Bangalore. 2. Briefly the facts of the case are that the appellant M/s. Prabha Industries are manufacturers of press tools falling under Chapter Heading 82 of the Central Excise Tariff Act (CETA), 1985. During the course of audit, it was noticed that the appellant had imported goods by air services and they were liable to pay service tax on these services w.e.f. 18.04.2006. Accordingly, the original authority confirmed the demand which was upheld by the Commissioner (Appeals) in the impugned order. Aggrieved by this order, appellant is in appeal before us. 3. The Learned Counsel for the appellant submitted that they are not liable to pay service tax since the air freight for the imported goods was paid in Indian R....

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....dings of the lower authorities below to submit that the appellant is liable to pay service tax on the airport services under Section 66A of the Finance Act, 1994 with effect from 18.04.2006 5. Heard both sides. The period of dispute is from 04.05.2006 to 03.10.2007, the show-cause notice was issued on 30.03.2009 and the issue to be decided is whether the appellant is liable to pay services tax under Section 66A on the freight charges incurred by them. As per section 65(3b) of the Finance Act, 1994, aircraft operator means 'any person who provides transport of goods or passengers by aircraft' and as per Section 65(105)(zzn) taxable service means 'any service provided or to be provided to any person by an aircraft operator in relation to t....

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....ermanent establishments shall be treated as separate persons for the purposes of this section. Explanation 1.-A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country. Explanation 2.-Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. (3) The provisions of this section shall not apply with effect from such date (w.e.f. 1-7-2012) as the Central Government may, by notification, appoint. As seen from the above provisions, Section 66A cannot be invoked unless the service rendered by the appellant is defined under Section 65(105) of the Finance Act 199....