TaxTMI 
TaxTMI 
2026 (3) TMI 930
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.... Services, etc. Based on their claim that they have exported services in respect of Group 86 of Annexure 1, Explanatory Notes to Provisional CPC issued by DGFT, the appellants have claimed the benefit of Service Export from India Scheme (SEIS) scrips from DGFT. Since these scrips are transferable, they have sold the same to the buyers of such scrips. An investigation was taken up by the DRI, Ahmedabad to check the export activities of the appellant. After investigation and verification, a Show Cause Notice was issued on the ground that the services exported by the appellant would fall under Group/Division 84 of Annexure 1 of Explanatory Notes to Provisional CPC issued by DGFT and not under Group / Division 86 as claimed by the appellant. In....
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....e all the details were before the DGFT authorities and customs authorities, the suppression clause in terms of Section 28AAA of the Customs Act 1962 could not have been invoked against the appellant. 3. He further submits that in view of the initiation of proceedings by the Customs Department, proceedings were also initiated by DGFT in respect of the SEIS scrips obtained by the appellant. The second appellant was undergoing severe health issues and even his wife was in and out of the hospital many times when these proceedings were initiated. Therefore, in order to put a stop to the litigation, the appellant paid the entire confirmed demand of Rs.1,08,14,291 along with the interest of Rs.51,81,981. The learned Counsel submits that they ar....
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....d by the appellant. One sample extract is given below:- 8. A harmonious reading of the Invoice raised and the Group details extracted above, would clarify that it is a purely matter of interpretation as to whether these services would fall under Group 86 as claimed by the appellant or under Group 84 as claimed by the Revenue. Therefore, the appellant can said to have entertained bonafide belief about the service falling under Group 86. However, we are also aware that the appellant in the proceedings before the DGFT authorities, has not contested the issue. DGFT officials are best placed entity to decide as to whether these services will qualify for SEIS scrips or not. They have held that the services provided by the appellant will not qu....
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.... DGFT Group Class Subclass Service Description (1) (2) (3) (4) DIVISION 84 COMPUTER AND RELATED SERVICES 841 Consultancy services related to the installation of computer hardware 8410 84100 Consultancy services related to the installation of computer hardware Assistance services to the clients in the of installation computer hardware (i.e. physical equipment) and computer networks. 842 Software implementation services All services involving consultancy services on, development and implementation of software. The term "software" may be defined as the sets of instructions required to make computers DIVISION 86 LEGAL, ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES; TAXATION SERVICES; MARKET RESEARCH AND PUBLIC OPINI....