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2024 (3) TMI 183 - AT - Service TaxExport of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST dated 07.07.2009 to furnish EXP-1 and EXP-2 documents - HELD THAT - The Ld. Consultant has explained that the delay in furnishing the above documents (EXP-1 and EXP-2) occurred only because of the delay in receiving the invoices from the foreign commission agents. They have subsequently submitted the documents and the CA Certificate was also furnished before the authorities. Taking note of the fact that the Service Tax paid in respect of export of services and cannot be subject to levy of Service Tax under Notification No. 18/2009-ST dated 07.07.2009, the denial of exemption on procedural lapses cannot be sustained. The impugned order is set aside - The appeal is allowed.
Issues involved: Determination of Service Tax exemption u/s Notification No. 18/2009-ST dated 07.07.2009 for commission paid to foreign agents.
Summary: The appellant, engaged in the manufacture and export of Leather Gloves, claimed exemption from Service Tax on commission paid to foreign agents under Notification No. 18/2009-ST. However, discrepancies in the amount claimed led to a Show Cause Notice proposing denial of exemption, demand for Service Tax, interest, and penalties. The Original Authority and Commissioner upheld the demand, leading to the appeal. The appellant argued that the delay in furnishing required documents was due to delays in receiving invoices from foreign agents. They provided a CA Certificate showing Service Tax paid on commissions, which they claimed to be exempted under the said Notification. The Department contended that the conditions were not fulfilled within the prescribed time, justifying the demand. Upon review, the Tribunal found that the denial of exemption based on procedural lapses was unjustified. Considering that Service Tax on export of services cannot be levied under the Notification, the appeal was allowed, setting aside the impugned order.
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