Custom, Excise & Service Tax Tribunal
Ms Super Tannery Ltd Unit Iii vs Lucknow Prev on 21 May, 2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT NO.I
Service Tax Appeal No.70508 of 2018
(Arising out of Order-in-Appeal No.30/ST/Appeal/Audit/LKO/2018 dated
12/02/2018 passed by Commissioner (Audit), Central Goods & Service Tax
and Central Excise, Lucknow)
M/s Super Tannery Ltd. (Unit-III), .....Appellant
Banthar,
Unnao
VERSUS
Commissioner of GST, Customs & Central Excise, Lucknow
.....Respondent
APPEARANCE:
Request to decide the matter in the light of given judgment, for Appellant Shri Pawan Kumar Singh, Authorized Representative for Respondent CORAM :
Hon'ble Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) Hon'ble Mr. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) DATE OF HEARING :21 May, 2019 DATE OF DECISION : 21 May, 2019 FINAL ORDER NO. 71006 / 2019 ARCHANA WADHWA The appellant has made a request to decide the matter on merits inasmuch as the issue stands decided in the same assessee's case by earlier order of the Tribunal. Accordingly, we have heard learned AR, Shri Pawan Kumar Singh appearing on behalf of the Revenue and have gone through the impugned orders.
2 Service Tax Appeal No.70508 of 2018
2. The issue relates to the appellant's liability to pay service tax on reverse charge basis in respect of 'Foreign Bank Charges', remitted to the appellant by their foreign buyers through the State Bank of India. Tribunal in the appellant's own case reported as M/s Super Tannery Ltd. (Unit-III) V/s Commissioner of GST, Customs & Central Excise, Lucknow vide Final Order No.70494/2019. By following the earlier order of the Tribunal in the case of Greenply Industries Ltd. V/s Commissioner of Central Excise, Jaipur-I reported at 2015 (38) STR 605 (Tri.-Del.) has held that the said foreign bank charges would not be taxable.
By following the said decision, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Dictated and Pronounced in open Court) Sd/-
(Archana Wadhwa) Member (Judicial) Sd/-
(Anil G. Shakkarwar) Member (Technical) nihal