TaxTMI 
TaxTMI 
2025 (10) TMI 262
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....xcise Tariff Act, 1985. Apart from selling its product in the domestic market, the Appellant also undertook export of its product. For this purpose, it took assistance from agents located in foreign country and paid commission to them in foreign currency. On the ground that the commission paid to the commission agent in foreign currency is on account of import of services and is liable to Service Tax on Reverse Charge basis, a Show Cause Notice was issued on 09.04.2013 for the period 2007-08 to 2012-13 by invoking the extended period provisions under proviso to Section 73 (1) of the Finance Act 1994. The appellant submitted their reply along with the relevant documentary evidence and contested the issue on basis of case laws favouring them.....
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....S.T., Kolkata, 2023 (10) TMI 593 - CESTAT KOLKATA (b) Jet Airways (I) Ltd vs. Commissioner of Service Tax, Mumbai, 2016 (44) STR 465 (Tri-Mumbai); maintained by SC in 2017 (7) GSTL J35 (SC) (c) K-Air Speciality Gases Pvt Ltd vs. Commissioner of C. Ex., Pune, 2017 (4) GSTL 379 (Tri-Mumbai) 6. It is submitted that demand is partially time barred upto the period FY 2011-12. There is no fraud, misstatement or wilful suppression of facts committed by the Appellant. It was under bonafide impression that service provided by the commission agent to the Appellant was exempted from service tax under various exemption notifications. Further, the entire demand is based on the ST-3 returns and the annual reports, which were periodic....
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....Show cause notices were issued to the assessees demanding service tax on the import of services under Business Auxiliary Services under reverse charge mechanism. ....................................................... 6.1 We have carefully considered the submissions of both sides and also examined the records. The assessees filed appeals contesting the service tax demanded under reverse charge on the commission paid to the overseas agents for export of finished goods. The Revenue filed appeal against setting aside of penalties by Commissioner (Appeals). The main issue in the present appeals is whether appellant-assessees are eligible to the benefit of exemption of service tax under Business Auxiliary Service under Notifica....
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....able for weaving into fabric. The exemption of service tax under BAS was allowed in relation to four industries namely agriculture, printing, textile processing and education. Therefore, the appellant being textile industry, it is covered under the category "textile processing" in the notification. 6.3 Commission paid to the overseas agents is in respect of service provided by that agent to the appellant to export its goods and thereby sales is promoted. That is an activity incidental or auxiliary to processing of textile goods and covered by Business Auxiliary Service and Clause (d) of the notification extracted above covers the case of the appellant bringing the export promotion activity abroad as incidental and auxiliary to the ....