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TMI Blog2019 (3) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... out 22 days in filing form EXP-2 the benefit of exemption from service tax for admitted export of goods, cannot be denied. Appeal allowed - decided in favor of appellant. - Appeal No. ST/52177/2016-SMC - A/50299/2019-SM[BR] - Dated:- 21-2-2019 - Shri Anil Choudhary, Member (Judicial) Shri P.C. Kahsiv, Advocate for the Appellant Shri K Poddar, DR for the Respondent ORDER Per Anil Choudhary: 1. Heard the parties. 2. The issue in this appeal is whether the transport services availed by the appellant for export of their goods from their factory to the gateway port having rightly been denied under Notification No. 31/2012-ST for the reasons that the prescribed declaration EXP-1, EXP-2 have been filed belate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an exporter who,- (i) Informs the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory or the regional office or the head office, as the case may be, in Form EXP1 appended to this notification, before availing the said exemption; (ii) Is registered with an export promotion council sponsored by the Ministry of Commerce or the Ministry of Textiles, as the case may be. (iii) Is a holder of Import-Export Code Number; (iv) Is registered under section 69 of the said Act (v) Is liable to pay service tax under sub-section (2) of section 68 of the said Act, read with item(B) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rejected the appeal observing that since the appellant have not fulfilled specified conditions in the notification, the benefit of exemption for the period April,13 to September, 13 is not admissible to them. 6. Being aggrieved the appellant is before this Tribunal. The Ld. Counsel states that it is admitted fact that they have filed the requisite declaration EXP-2 on 08th November,2013, before the issue of Show Cause Notice to 16th January, 2014. There is a delay of about 22 days in filing this declaration. It is not disputed that the appellant have exported the consignments and the appellant have filed with the Department along with the Form EXP-2, the requisite evidence of export and the services availed from the GTA, as is evident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice that the appellant have neither filed Form EXP-1 (which is required before export) nor EXP-2 ( which is required to file after export for every six months), in time. Accordingly exemption has been rightly denied. 8. Having considered the rival contentions I find from perusal of Form EXP-1 that it is in the nature of general declaration containing the name of exporter, registration number, STC No, Jurisdiction detail of the ST, Membership number of export council, name of the export council, address of the registered office, telephone number, IEC code, details of bank account, and the declaration that the exporter shall comply with conditions laid down in the said notification and in case of any change in the aforementi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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