9911796707
TMI Blog2024 (9) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of goods by road and security/detective agency service. This Service Tax was paid under Section 68 (2) of the Finance Act, 1994 read with Service Tax Rules, 1994 therefore the value of these services cannot be clubbed with the Service of renting of immovable property service. As regard the condition specified under proviso Clause (ii) of the notification the appellant have not availed any Cenvat Credit for providing service of renting of immovable property service. Even though they have taken the credit on the Service Tax paid on Reverse Charge basis that is not attributed to the provisions of service under renting. As per the plain reading of Clause (ii) Cenvat Credit is barred in order to avail to exemption notification only in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of Rs. 10,00,000/- per annum the same is exempted under Notification No. 33/2012-ST dated 20.06.2012. He further submits that the adjudicating authority has misinterpreted the terms of the Notification therefore wrongly denied the same. It is a submission that the contention of the adjudicating authority in denial of the Notification on the basis of Clause 2 of Para (ii) of the Notification which is not applicable in the facts of the present case. He submits that the appellant are not providing any output service whereas they are only receiving the service on which they are paying service tax on Reverse Charge Mechanism which will not disentitle the exemption Notification No. 33/2012-ST to the appellant. 3. Shri P Ganesan learned Superin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing contained in this notification shall apply to , - (i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or (ii) such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994. 2. The exemption contained in this notification shall apply subject to the following conditions, namely : - (i) the provider of taxable service has the option not to avail the exemption contained in this notification and pay service tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le (4) of rule 3 of the said rules and shall lapse on the day such service provider starts availing the exemption under this notification ; (vii) where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services; and (viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year. 3. For the purposes of determining aggregate value not exceeding ten lakh rupees, to avail exemption under this notification, in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Sub-Section (2) of 68 of the Finance Act, 1994 read with Service Tax Rules, 1994 is not covered under the notification. In the present case the appellant are not output Service provider however, they have paid Service Tax on Reverse Charge basis in respect of certain service such as GTA, security Service, insurance service transportation of goods by road and security/detective agency service. This Service Tax was paid under Section 68 (2) of the Finance Act, 1994 read with Service Tax Rules, 1994 therefore the value of these services cannot be clubbed with the Service of renting of immovable property service. As regard the condition specified under proviso Clause (ii) of the notification the appellant have not availed any Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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