9911796707
TMI Blog2024 (3) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The grounds of appeal before the Commissioner (Appeals) raised by Revenue are wholly vague. No exact Rule is pointed out of the POPS Rules which have been violated - it is found that the allegation that the Adjudicating Authority did not examine the services provided to the other 3 foreign companies other than Mavensoft Technology as their names are not mentioned in the Adjudication Order in contrary to the finding of the Original Authority. The Commissioner (Appeals) have just raised some doubts and without any categorical adverse finding, have been pleased to set aside the Adjudication order. It is found that the impugned order is cryptic and nonspeaking. The impugned Order-in-Appeal is set aside - the Order-in-Original is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,28,102/- along with interest and penalty was proposed under Section 77 and 78 of the Act. Further late fee was also proposed under Section 70 for delay in filing returns. 5. The Appellant assessee in response to notice appeared before the Adjudicating Authority along with the reply denying the charges and stated that the total revenue pertains to export of service. Due to error they have not filed the return for the first half year April 2015 to September 2015 and could not reflect their turnover for the said period. Appellant also urges that as 100% of the services having been exported, there is no liability of tax on them. They also produced the financial statements, form 26AS, bank statement, FIRC, invoices, copy of agreements. The Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings that there are no domestic transactions during the period under dispute and came to conclusion that there is no liability of service tax on the alleged differential amount the same being export of services. Accordingly, he dropped the proposals in the show cause notice. 6. Being aggrieved, Revenue preferred appeal before the Commissioner (Appeals) inter alia on the following grounds: i) In the instant case, the Adjudicating Authority without examining the nature of service and without examining the applicability of Rule 4 to Rule 12 of POPS Rules, 2012 has concluded that the entire income declared in ITR during 2015-16 pertains to the export of services to M/s Mavensoft Technologies LLC, USA without verifying the service agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited iii) M/s Groebner GMBH, and have received foreign currency remittances from them which has not been considered/discussed in the findings of the order. Therefore, its clear that Adjudicating Authority has not verified the agreements entered into by the Respondent with the said companies, the nature of service and place of provision of service, which are very essential to come to a decision regarding the nature of service and place of provision of service, is legal and proper. Therefore, I hold that the Adjudicating Authority s decision to drop the demand concluding that the income declared in their ITR for the financial year 2015-16, is from export of services i.e., software development/enhancement consultancy services for various proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication stage. No case of any concealment or contumacious conduct is made out. Appellant have taken su-moto registration and had filed their ST-3 returns from the time of taking registration. They were under bonafide belief that they are not required to file their return for the period April 2015 to September 2015, as their services being export are exempt. 12. It is further urged that no contrary facts have been found by the Commission (Appeals) and simply by cryptic and non-speaking order the Adjudicating Order have been set aside. Accordingly he prays for allowing the appeal and restoring the Adjudication order. 13. Learned AR for Revenue relies on the impugned order. 14. Having considered rival contentions, I find that the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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