9911796707
TMI Blog2015 (9) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.14/2004-ST, dated 10.09.2004 - Decided in favour of assessee. - ST/145/ 2011, ST/152/ 2011, ST/276/ 2011, ST/277/ 2011, ST/387/ 2011, ST/388/ 2011, ST/389/ 2011, ST/390/ 2011,ST/582/ 2011, ST/583/ 2011, ST/584/ 2011, ST/585/ 2011, ST/586/ 2011,ST/590/ 2011, ST/667/2011, ST/669/2011, ST/672/2011,ST/240/2012 - Final Order Nos.40733-40755/2015 - Dated:- 24-6-2015 - Shri R. Periasami, Technical Member and Shri Pradeep Kumar Choudhary, Judicial Member , JJ. For the Petitioner : S/Shri M. Kannan, ShriS.Durairaj, Advs. For the Respondent : Shri R. Subramaniyan, AC (AR) ST/176/2011, ST/676/2011, ST/40173/2013, ST/582/ 2010, ST/588/ 2010 ORDER Per R. Periasami All the appeals are taken up together as the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the present case is export of textile yarn and appellants have paid commission for overseas agents for sale of yarn and the textile processing does not cover yarn. 6. After hearing both sides, we find that on an identical issue this tribunal vide its Final Order Nos.41051 41055/2014, dated 31.12.2014 at paragraphs 6.1 to 8 of the order already decided the issues in favour of the appellants. The same is reproduced below:- 6.1 We have carefully considered the submissions of both sides and also examined the records.The assessees filed appeals contesting the service tax demanded under reverse charge on the commission paid to the overseas agents for export of finished goods.The Revenue filed appeal against setting aside of penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to, - (a) procurement of goods or services, which are inputs for the client; (b) production or processing of goods for, on behalf, of the client; (c) provision of service on behalf of the client; or (d) a service incidental or auxiliary to any activity specified in (a) to (c) above. and provided in relation to agriculture, printing, textile processing or education, from the whole of service tax leviable thereon under section 66 of the said Finance Act: 6.2 The lower authorities denied the exemption merely on the ground that the said services are not used for textile processing. On careful reading of the above notification, it is evident that service tax was exempted during the relevant period for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as per the Foreign Trade Policy are not expected to export the taxes. Appellants pleaded that there was no suppression of facts with deliberate intention to evade payment of service tax. As payment of service tax by the recipients was under dispute for a long period till that was settled by the decision of Apex Court in the case of UOI Vs Indian National Ship Owners Association 2011 (21) STR 3 (SC) there was no deliberate intention to make suppression of facts. Appellants were under bonafide belief that as per the EXIM Policy at para 2.482 of the Policy Period2009-10 issued by Notification No.1/(RE/2008)/2004-2009 dt.11.4.2008 all goods and services exported from India, services received/ rendered abroad wherever possible shall be exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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