2025-VIL-1186-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export of Service, Place of Provision - Appellant entered into distributorship agreements with foreign entities for distribution and marketing of their products in India and received commission payments in foreign currencies – Dept of the view that the services rendered by the Appellant are classifiable under "Management, Maintenance or Repair Service" and hence not eligible for exemption as Export of Service - Whether the services rendered by the Appellant are eligible for exemption as Export of Service – HELD - The services rendered by the Appellant were in the nature of 'sales commission' earned as an exclusive distributor, as evident from the distributorship agreement, and not 'Management, Maintenance or Repair Service' as alleged by the department. The Appellant had fulfilled the conditions for Export of Service, i.e. the services were provided to recipients located outside India and the payments were received in convertible foreign currency – Further, the issue of non-receipt of payments in foreign currency was neither alleged in the show cause notice nor considered in the original order. The appellate authority introduced this new ground, which was beyond the scope of the original proceedings - In the absence of any specific finding or evidence to establish suppression or intent to evade, the invocation of extended period of limitation is also not sustainable - the impugned order is set aside and the appeal is allowed
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