9911796707
TMI Blog2023 (3) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and matter remanded to the Commissioner (Appeals) for fresh adjudication. Appeal allowed by way of remand. - SERVICE TAX Appeal No. 11839 of 2013-DB - FINAL ORDER NO. A/10435 / 2023 - Dated:- 7-3-2023 - MR. RAJU, MEMBER (TECHNICAL) AND SOMESH ARORA, MEMBER (JUDICIAL) Shri Sudhansu Bissa, Advocate for the Appellant Shri. Sanjay Kumar, Superintendent (Authorized Representative) for the Respondent ORDER This appeal has been filed by M/s. Vardhaman Stamping Pvt Ltd. against demand of Service Tax, imposition of penalty under Section 76, 77 78 of the Finance Act, 1994. 2. Learned Counsel pointed out that they had availed the services of Foreign commission agent for sale of their goods abroad. They failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Commissioner of C. Ex., Ludhiana- 2010 (18) STR 713 (P H) asserting that Service Tax is leviable on Reverse Charge Basis. 4. We have considered rival submission. In the case of Mccan Erickson (India) Ltd.- 2019 (30) GSTL 425 (Del.) following has been observed: 23 . We, however, propose to accord to the dispute a more empirical analysis. 24 . Section 66A of the Finance Act, 1994 makes the recipient of any service, specified in Section 65(105) of the Finance Act, 1994 - which would cover all taxable services - received by a person located in India, from a service provider located outside India, liable to pay Service Tax thereon as if he had himself provided the service in India. This, in taxing parlance, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a customer, is an output service . (iii) Provider of Taxable Service is defined, in Rule 2(r) of the Cenvat Credit Rules as including a person liable for paying Service Tax. (iv) Rule 2(q) of the Cenvat Credit Rules defines person liable for paying Service Tax as having the same meaning, assigned to the expression, in Rule 2(1)(d) of the Service Tax Rules, 1994 (hereinafter referred to as the Service Tax Rules ). (v) In case of services provided by a provider located outside India and received by a recipient located in India, the Indian recipient is, by virtue of Rule 2(1)(d)(iv) of the Service Tax Rules, defined as the person liable for paying Service Tax . (vi) The Indian recipient of the service also, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, the High Court of Rajasthan in U.O.I. v. Kansara Modlers Ltd. - 2018 (15) G.S.T.L. 255 (Raj.), the High Court of Karnataka in in CST v. Aravind Fashions Ltd. - 2012 (25) S.T.R. 583 (Kar.) [SLP (C) Diary No. 23369/2018, preferred against which, has also been dismissed by the Supreme Court on 3rd August, 2018] [2019 (18) G.S.T.L. J36 (S.C.)], the High Court of Punjab and Haryana in C.C.E. v. Nahar Industrial Enterprises Ltd. - 2012 (25) S.T.R. 129 (P H) and the High Court of Bombay in C.C.E. v. U.S.V. Ltd. - 2019-VIL-334-BOMS. T. 29. All these decisions have been digested by the High Court of Bombay in U.S.V. Ltd. (supra), para 7 of which reads thus : The view taken by the Tribunal in respect of Rule 3(4)(e) of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
