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TMI Blog2023 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has held in the case of COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S. DILIP KUMAR AND COMPANY ORS. [ 2018 (7) TMI 1826 - SUPREME COURT] that such exemption Notifications should be construed strictly, that is to say the appellant should strictly adhere to the conditions specified under such exemption Notification. Neither from the pleadings before the lower authorities nor, either in the statement of facts or in the grounds of appeal, do we see any effort being made by the appellant to dislodge the above factual findings of the original authority. There are no merit in the appellant s case - appeal dismissed. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. M. AJIT KUMAR , MEMBER ( TECHNICAL ) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of Sl. No. 2 of the said Notification. The same thus resulted in the issuance of Show Cause Notice dated 11.08.2011. 3. Considering the explanation offered by the appellant, in adjudication, the original authority passed the Order-in-Original No. 8/2012 (Service Tax) dated 16.08.2012, thereby confirming the demand as proposed in the Show Cause Notice. 4. It is against the order confirming the demand that the appellant approached the first appellate authority, but however, even the first appellate authority, having rejected their appeal vide impugned Order-in-Appeal No. 23/2014 (M-III) ST dated 10.02.2014, the present appeal has been filed before this forum. 5. Heard Shri Arun Kurian Joseph, Ld. Advocate and Shri Harendra Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and hence, the exemption from Service Tax on the commission could only be claimed at the time of payment of commission to its foreign commission agents and not at the time of shipping of the goods; hence, full details of the commission paid in respect of clearance is mentioned under Table A could not be furnished as per Table B within the time-limit prescribed and that since the goods exported by them would not have reached their buyers as the shipments were made through sea, the commission would not become payable. 7.2 It is contended that it is a case of only a procedural lapse and that no exporter could fulfil the conditions prescribed under the said Notification i.e., filing of the documents within 15 days from the date of export; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nish the details of clearances effected during the half-year for which the return was filed under Table A along with the details of specified services used for export, which should be filed under Table B. Further, out of the 52 clearances shown under Table A, only one clearance involved under shipping bill no. 3763008 dated 27.05.2010 was relevant and to this extent, therefore, the original authority accepts the exemption claim towards commission paid. 11.2 Further, the original authority also observes that the appellant did not produce the original documents showing actual payment of commission to their foreign commission agents during the period from 01.04.2010 to 30.09.2010 and that they also did not file corresponding Table B in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: - 52. To sum up, we answer the reference holding as under - (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. (2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. (3) . .. 14. In view of the above discussion, we do not find any merit in the appellant s case and consequently, the appeal is dismissed. ( Order pronounced in the open court on 01. 09. 2023 ) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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