2024 (1) TMI 779 - AT - Service Tax

Non-payment of service tax - goods transport agency service - service of overseas commission agent used for exportation of goods - benefit of exemption N/N. 18/2009-ST dated 07.07.2009 - HELD THAT - The Learned Commissioner (Appeals) has rejected the appeal of the appellant on the ground that they have not submitted the required documents, however, on the contrary it is clearly on record that all the documents have been submitted which are sufficient to establish the correlation between the export of goods and input services used for such export, therefore, the appellant are prima facie entitled for the exemption N/N. 18/2009-ST. However, since the documents have not been verified by the Commissioner (Appeals), the matter needs to be reconsidered by the Learned Commissioner (Appeals) in the light of the documents which are already on record. If at all any other document is required, the appellant has liberty to submit before the Commissioner (Appeals). Appeal is allowed by way of remand to the Commissioner (Appeals) for passing a fresh order.

Summary

Issues involved: Determination of entitlement for exemption under Notification No. 18/2009-ST for service tax on goods transport agency service and overseas commission agent service.

Summary:
The appellant claimed exemption under Notification No. 18/2009-ST for service tax on goods transport agency service and overseas commission agent service. The Learned Commissioner (Appeals) rejected the appeal citing lack of submitted documents, while the Adjudicating Authority rejected the claim on different grounds. The appellant contended that all necessary documents were indeed submitted, including consignment notes, export contract copies, and other relevant paperwork establishing the correlation between export of goods and input services. The appellant argued for entitlement to the exemption based on the submitted documents and legal precedents. The Learned Commissioner (Appeals) was directed to reconsider the matter in light of the existing documents, with the appellant having the opportunity to submit any additional required documentation. The impugned order was set aside, and the appeal was allowed for a fresh order to be passed by the Commissioner (Appeals) after reevaluation.

This judgment highlights the importance of submitting relevant documents to support claims for exemption under specific notifications, and the need for thorough consideration of evidence before making a decision on tax liability.