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TMI Blog2016 (10) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of accounts to be unreliable or the certificate of the Chartered Accountant to be unreliable. Thus, brushing aside evidence produced without any cogent reason is undesirable and against the principles of natural justice. Accordingly, I hold that the appellant has sufficiently explained that the amounts appearing in their books of account, trial balance and final accounts are not expenditure made by them in foreign exchange and the whole demand has been confirmed only on presumptions and assumptions which have got no legs to stand - export commission not taxable - appeal allowed - decided in favor of appellant. - Appeal No. ST/53511/2014-ST[SM] - ORDER NO.70678/2016 - Dated:- 12-8-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they make all payments in foreign exchange from their office located at Noida. Similarly, all export transactions are controlled from their Noida office which incurred the expenses related to export like Packing and Forwarding, CHA Services, Port Handling Charges etc. etc. Such expenses are allocated to the relevant manufacturing units for the sake of determining the unit-wise profitability. The appellant also produced their certificate from their Chartered Accountant who was also the Statutory Auditor, who have certified as follows: - We have examined the books of accounts and other records (including the ledger accounts) of Jubilant Organosys Ltd. [holding Central Excise Registration for Works at C-2 C-3, Site IV, Industrial Area, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort commission' appearing in their books and final accounts. The SCN was adjudicated on contest and the proposed demand confirmed. This is the second round of litigation. In the earlier round the learned Commissioner (Appeals) vide an Order-in-Appeal dated 14/7/2011 observed the appellant have got their Corporate/Head Office at Noida having centralized accounting system in respect of business of all the units/manufacturing units, has been discharging the service tax liability on such payments including payments to foreign parties. Further, taking notice of the certificate of Associate Vice President, Divisional Accounts of the appellant, and certificate of the Chartered Accountant wherein they have certified that the amounts in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter, that on receiving of the taxable services, were channeled through the corporate office of the party, from where the payments were made and sequential accounting entries were transferred in respect of the amount incurred on such services on behalf of the appellant by the corporate office and this tantamount to have incurred the expenses for buying the services. No conclusive evidence have been furnished with regard to having paid the service tax of this amount of taxable services or otherwise, and accordingly confirmed the demand along with equal amount of penalty under Section 78 and also penalty of ₹ 5000/- under Section 77. 6. Being aggrieved the appellant had preferred appeal before learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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