2018 (6) TMI 1216

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..... lify as export service and accordingly the appellant are eligible to refund of the service tax paid on specified services used in the export of service or otherwise. The issue of taxability was never raised in the SCN nor in the order of the adjudicating authority, therefore, the remand order of the Ld. Commissioner (Appeals) to examine the issue of taxability, is beyond the scope of the brief and cannot be sustained. Appeals are allowed by way of remand to the Ld. Commissioner (Appeals).
DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Mr. S.J. Vyas (Advocate) For Respondent: Mr. Gobind Jha (A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These two applications are filed seeking stay of the respective orders passed by the .....

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..... ided under Rule 6(A)(f) of Services Tax Rules, 1994. On adjudication, the refund was rejected observing that the export was made to their UK Company, another establishment of the Appellant. Aggrieved by the said order, the appellants filed appeals before the Ld. Commissioner (Appeals) who in turn, remanded the mater to ascertain the taxability of the services as the services provided by the appellant do not qualify as export service. Hence, the present appeal. 6. Ld. Advocate Sh. S. J. Vyas, for the appellant vehemently argued that the present issue relates to refund claim of ₹ 24,29,453/- of service tax paid on specified services, used in the export of services to the foreign company. There was no issue raised in the SCN that the se .....

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..... he said services could not called as export services in view of the meaning of export service prescribed under Rule 6 (A)(f) of Service Tax Rules, 1994. Prima facie, I find that the Ld. Commissioner (Appeals) has not examined the issue whether both the companies are mere establishments or separate legal entities and consequently, service provided by the appellant would qualify as export service and accordingly the appellant are eligible to refund of the service tax paid on specified services used in the export of service or otherwise. Also, I find that the issue of taxability was never raised in the SCN nor in the order of the adjudicating authority, therefore, the remand order of the Ld. Commissioner (Appeals) to examine the issue of taxab .....

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