2018 (2) TMI 1037 - AT - Service Tax

Refund claim - service tax paid on the services used in relation to export - N/N. 41/2007 dated 6.10.2007 - Port services - GTA Service - Overseas Commission - Held that - as, regards port services, it is not disputed that the appellant has submitted the bills issued by various service provider. The appellant has paid the service tax to the service provider, is also not disputed - when all the documents are produced, refund to be allowed. GTA service - Held that - amount of refund claim of ₹ 34,794/- was disallowed for the reason that draw back has been claimed. In the peculiar facts and circumstances, impugned order appears reasonable - refund rejected. Overseas Commission - Held that - appellant has not submitted the contract / agreement. Further, the appellant has not submitted the documents evidencing the actual payment to the co commission agent as well as foreign commission agent of the said services - appellant submits that the said documents can be produced to the lower authorities - matter placed on remand for re-examination of documents. Appeal allowed in part and part matter on remand.

Summary

Issues:
1. Refund of service tax paid on CHA services
2. Refund of service tax paid on port services
3. Refund of service tax paid on transport services
4. Refund of service tax paid on Overseas Commission

Refund of service tax paid on CHA services:
The appellant claimed a refund of service tax paid on CHA services, which was denied by the department. The appellant argued that the CHA had sub-contracted the assignment to another CHA, leading to different names on some invoices. The Tribunal remanded the issue to the adjudicating authority for a fresh examination of the refund claim on CHA services.

Refund of service tax paid on port services:
The appellant sought a refund of service tax paid on port services. The department alleged non-fulfillment of conditions under Notification No.41/2007. However, the Tribunal noted that the appellant had submitted bills from service providers and paid the service tax, as evidenced by documents. Relying on a previous judgment, the Tribunal allowed the refund claim for port services, setting aside the impugned order.

Refund of service tax paid on transport services:
The appellant claimed a refund of service tax paid on transport services, which was denied by the department due to missing declarations in the refund claim. The Tribunal upheld the disallowance of the refund claim, citing that draw back had been claimed. The impugned order was sustained on this issue, and the appellant's ground was dismissed.

Refund of service tax paid on Overseas Commission:
A refund was sought for service tax paid on Overseas Commission. The appellant failed to submit the contract/agreement and documents proving actual payments to commission agents. Additionally, no proof was provided that the commission was related to the export of final items. The Tribunal directed a remand to the Adjudicating Authority for re-examination of documents, allowing the submission of new evidence if necessary. The appeal was partially allowed, with a requirement for further examination based on the evidence presented.