2024-VIL-1504-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export of Services, Time Limitation - Whether the appellant is liable to pay service tax on the commission earned from a foreign entity for identifying customers in India for their machines – HELD - the appellant had provided services to a foreign entity by way of identifying customers in India for their machines, and the commission was paid in foreign currency - the Board Circular No.111/5/2009-ST dated 24.03.2009, clarified that no service tax is payable on such activities under the Export of Services Rules, 2005. Accordingly, confirmed demand is set aside on this ground – the appeal is allowed - Whether the appellant is liable to pay service tax on the 'Erection, Commissioning and Installation' services provided in India – HELD - the appellant's turnover for the 'Erection, Commissioning and Installation' services was below the threshold limit of Rs. 10 lakhs for the period 2008-09 to 2011-12, and the appellant had already paid the service tax of Rs. 1,44,381/- along with interest of Rs. 18,172/- for the period 2012-13, which was more than the service tax payable. Accordingly, the Tribunal set aside the confirmed demand of Rs. 2,75,420/- on this ground - Whether the extended period of limitation is applicable in the present case – HELD - the appellant had declared its foreign exchange earnings in the balance sheet and filed ST-3 returns, and the department had not made out any specific case of suppression on the part of the appellant. Therefore, the Tribunal set aside the confirmed demand in respect of the extended period on account of time bar.
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