2026-VIL-101-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Renting of immovable property service – Invoking of extended period of limitation – Demand of tax – On basis of audit conducted on books of accounts of Appellant, department issued show cause notice to Appellant by proposing demand of Service Tax under various categories – Commissioner confirmed demands proposed in show cause notice – Whether demand of service tax confirmed under category of Renting of Immovable Property Service is sustainable – HELD – Demand had been raised by invoking extended period of limitation. Since there is no suppression of fact with intention to evade tax, demand confirmed for extended period of limitation cannot be sustained. Balance demand falling within normal period of limitation is confirmed – Appeal disposed of - Foreign currency expenses – Tax liability – Whether foreign currency expenses are liable for Service Tax under Reverse Charge Mechanism (RCM) – HELD – Demand had been confirmed under RCM on basis of difference in foreign currency expenses as shown in books of accounts vis-à-vis Service Tax Returns. Department had not brought in any evidence to substantiate allegation that said foreign currency expenses were incurred in relation to any taxable service, therefore, said expenses were not liable for Service Tax under RCM. Demand confirmed on foreign expenses is not sustainable - Payment of commission – Sustainability of demand – Whether Appellant is liable to pay Service Tax on commission expenses paid for selling tea outside India – HELD – Services towards selling tea (being agricultural produce) is wholly exempted from payment of service tax under Notification No.13/2003. Commissioner had confirmed demand on ground that aforesaid notification exempting services for selling on tea is applicable only in India and not in respect of import of services. Commissioner did not dispute the nature of services received by Appellant from outside India. Notification exempts services pertaining to sale of tea either provided within India or outside India, inasmuch as, no exclusion has been carved out to restrict exemption benefit for services rendered in India. Demand confirmed in impugned order on this count is set aside.
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