TaxTMI 
TaxTMI 
2026 (10) TMI 120
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....Ms.G.Vardini Karthick, for the appellant and Mr.K.S.Ramasmy, learned Standing Counsel for respondent. 3. The facts are as follows. The appellant is engaged in the manufacture and export of Shoes and Shoe Uppers falling under TSH 64 of the Schedule to the Central Excise Tariff Act, 1985. It had registered itself for Service tax under the categories 'goods transport agency' and, as the appellant was in receipt of commission, under the category 'business auxiliary service'. 4. The appellant had sought exemption from payment of service tax in respect of the aforesaid services invoking Notification No. 18/2009-S.T. dated 07.07.2009. A total of 52 Shipping Bills were the subject matter of exemption. 5. Of these, one Shipping Bill related....
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.... before the Hon'ble Tribunal? 2. Whether on the facts and circumstances of the case Tribunal was right in holding that the Exemption Notification should be strictly followed when it was practically impossible for the importers to file details regarding the export clearances within 15 days? 3. Whether on the facts and circumstances of the case Tribunal was right in rejecting the benefit of exemption of appellant, without considering the fact that the appellant are paying commission only after realization of sale proceeds from their buyers which will normally take more than 2 or 3 months from the date of effecting export clearances from the factory? 4. Whether on the facts and circumstances of the case Tribunal was ....
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.... Sub-clause Description of the taxable service Conditions 2. (zzb) Service provided by a commission agent located outside India and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him. (1) The exporter shall declare the amount of commission paid or payable to the commission agent in the shipping bill or bill of export, as the case may be. (2) The exemption shall be limited to one per cent of the free on board value of export goods for which the said service has been used. (3) The exemption shall not be available on the export of canalised item, project export, or export financed under lines of credit extended....
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....he mere stipulation of the claim having to accompany the Return, we might have been persuaded to conclude that the exemption would be available notwithstanding the bleated return. 16. However, the proviso to the Notification makes the availability of exemption conditional upon the satisfaction of the stipulations thereunder, and one of the conditions is that the exporter seeking exemption should file the half-yearly return within 15 days of the completion of the period to which the Return relates. The Notification, notwithstanding Rule 7A that provides for a period of 25 days for filing the return, restricts the period to 15 days. 17. The restriction under the Notification has not been challenged and hence the exporter is bound to com....