2019 (6) TMI 1194 - HC - Service Tax

Permission to withdraw appeal - monetary amount involved in the appeal - HELD THAT - The refund amounts involved in the three sets of appeal are less than ₹ 20 lacs, at the time of filing of the appeals - appeal dismissed as withdrawn with liberty as prayed.

Summary

Issues:
Delay in re-filing appeals, substantial question of law regarding service tax refund for export-related services.

Delay in Re-filing Appeals:
The judgment addresses applications seeking condonation of delays in re-filing three service tax appeals. The delays ranged from 285 to 326 days, and the court allowed the applications based on the reasons provided. Consequently, the delays were condoned, and the appeals were re-filed.

Substantial Question of Law - Service Tax Refund for Export-related Services:
The main issue in the appeals pertained to a common substantial question of law. The question raised was whether the services used by the respondent for negotiation of export-related documents with the bank, post-export, for early receipt of funds, fell under the specified services for export refund/rebate under Notification No.41/2012-ST dated 29.06.2012. The appeals challenged the order of the Customs, Excise and Service Tax Appellate Tribunal, which allowed the refund claims under the said notification on the basis that no services were used for export of goods by the assessee.

Withdrawal of Appeals:
The learned counsel for the appellant/revenue requested to withdraw the appeals due to the refund amounts being less than ?20 lakhs, in accordance with a notification issued by the Central Board of Indirect Taxes and Customs. The counsel sought permission to withdraw the appeals while keeping the substantial question of law open for future consideration. The court dismissed the appeals as withdrawn with liberty as requested, and ordered a copy of the order to be placed in the files of other connected cases.