2025-VIL-1659-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export of Services, Repair and maintenance of foreign ships - Whether the appellant is liable to pay service tax under the category of 'Management, Maintenance or Repair Service' or the activities carried out by the appellant are eligible for availing the benefit under Export of Service Rules, 2005 - HELD – The appellant had undertaken repair and maintenance service of the foreign ships which are docked at Indian Port and after repair they leave the Indian Territorial Waters and enter the International Maritime Zone. It is also a fact that for the above repairs payments were received in convertible foreign currency. Thus, the conditions laid down vide Rule 3(2) of the Export Service Rules read with the Board Circular No. 111/5/2009-ST dated 24.02.2009 and the clarification by TRU -141/10/2011 dated 13.05.2011 stands satisfied - The said Circular states that “used outside India should be interpreted to mean that the benefit of the service should accrue outside India”. Thus, the impugned order confirming demand is unsustainable and set aside – The appeal is allowed - Whether the demand by invoking the extended period of limitation is sustainable - HELD - The entire allegation was based on the audit objection, balance sheet, and ST-3 returns of the appellant, where the appellant had made a declaration under the category of Export of Services. Further, the issue is a pure interpretation of the provision of law, accordingly, the demand confirmed by invoking the extended period of limitation and penalty imposed are unsustainable.
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