9911796707
TMI Blog2017 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have categorically explained each one of the objections raised against allowing credit - These documents can be re-verified by the Original Authority alongwith the explanations offered by the appellant - matter on remand. Preferential location charges - demand with interest paid before issuance of SCN - Section 73 (3) - Held that: - as the service tax amount with applicable interest has already been discharged even before the issue of show cause notice, the matter is fit for closure under Section 73 (3). Business exhibition service, availed outside India - export of services - Penalty - Held that: - expenditure towards business exhibition held outside India will not create liability as import of service - service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notices and imposing penalties on the appellant. 2. The appellants in the present two appeals strongly contested the findings of the lower authority on all the main issues. We have heard the learned Counsel for the appellant and the learned AR for the Revenue in detail and also perused the appeal records including the written submissions and case laws relied upon by the appellant. We consider the issues raised in the present appeal one by one. 3. The first issue is relating to the appellant s liability to service tax under construction of complex service as defined under Section 65 (105) (zzzh) of the Finance Act, 1994. The appellants contested the tax liability on two grounds :- (i) it is submitted that the proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e than once and it was clarified vide letter dated 05/07/2006 addressed to the Commissioner of Service Tax, New Delhi that no service tax would be leviable on construction of complexes for defence personnel if their lay out does not require approval by an authority under any law for the time being inforce. As the show cause notices were issued even after such clarification the appellant took up the matter with the DG (MAP) who vide his letter dated 18/05/2012 categorically clarified that no approval is required from Cantonment Board for construction of married accommodation for troops. The cantonment approvals are required for civilians residing in cantonment area. It was further clarified vide letter dated 30/05/2012, addressed to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Defence. 6. The second dispute in the present appeals relates to the correctness of Cenvat credit availed by the appellant on the basis of various disputed documents. The lower Authority held that the appellants availed Cenvat credit on documents which are not complete and also the amounts of credit availed are higher than tax shown in the bills. In this connection, we have considered the submissions made by the appellants. Admittedly, the appellants submitted all the 577 invoices during the course of adjudication. The Original Authority declined to examine them by dismissing the same as afterthought. We also note that certain credits were disallowed on the ground that the service tax registration number of the service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of show cause notice, the matter is fit for closure under Section 73 (3). 9. The fourth dispute in the present appeal is regarding service tax demanded from the appellant under the category of advertisement sale of space or time Section 65 (105) (zzzm) and business exhibition service Section 65 (105) (zzo). The appellants contested service tax liability under business exhibition service on the ground that these are availed outside India and the payment is made in foreign exchange. There is no allegation in the show cause notice that these services were partly performed in India and accordingly to qualify as import of service. We note that Tribunal in Paramount Communication Ltd. vs. CCE ST, Jaipur reported in 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
