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2015 (10) TMI 2212 - AT - Service Tax


Issues:
Refund claim under Notification No.41/2007-ST for service tax paid on specified services used for export of goods.

Analysis:
The appellant, an exporter of goods, filed a refund claim for service tax paid on various specified services used for export of goods. The claim was scrutinized, and a show cause notice was issued proposing to disallow the refund due to inconsistencies with the conditions of Notification No.41/2007-ST. The Assistant Commissioner rejected the refund claim citing reasons. The assessee appealed, and the Commissioner (Appeals) allowed the refund claim on the commission paid to foreign commission agents, which had suffered service tax under Business Auxiliary Service (BAS). The appellate Commissioner found evidence supporting the payment of commission and service tax. The Revenue's appeal was based on the argument that the refund granted was contrary to the terms of the notification as the assessee had paid service tax on 3% of the FOB value of exported goods, exceeding the ceiling limit of 2% set by the notification. However, the Tribunal noted that this assertion lacked substantiation in any previous orders or documents, rendering it unsupported by evidence.

The Tribunal found that there was no material or evidence to support the Revenue's claim that the assessee had paid service tax on 3% of the FOB value of exported goods, as alleged for the first time in the appeal. The grounds of appeal lacked probative material to enable a finding of fact to be established by the Tribunal. As a result, the appeal by Revenue was deemed without merit and dismissed. The Tribunal concluded that the appeal lacked substance and was therefore dismissed without costs.

 

 

 

 

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