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Shri K Satish Chandra vs S. Tax.- Audit- Kolkata on 11 June, 2024 cites

M/S Jetlite (India) Limited vs C.C.E., New Delhi on 18 November, 2010

8. We observe that the appellant has furnished details of year-wise and vendor-wise foreign currency payments along with the brief nature of expenses. The Department has considered the entire foreign expenses as charges paid towards provision of taxable service and confirmed service tax aggregating to Rs. 88,75,35,408/- on a reverse charge basis. However, we find that the impugned order has not classified the specific category under which the appellant was liable to pay service tax. In the positive list regime, the onus was on the revenue to determine taxability and appropriate classification. In the present case, we observe that notice fails to classify the specific category under which the appellant is liable to pay service tax. In the absence of such specific classification, the demand is not sustainable. This view has been taken by the Tribunal in the case of Ms. Jetlite (India) Ltd. Vs. CCE, New Delhi [2011 (21) STR 119]. The relevant extracts of the judgement of the Tribunal is reproduced below:
Custom, Excise & Service Tax Tribunal Cites 68 - Cited by 10 - Full Document

Petronet Lng Limited vs Commissioner, Cgst-Delhi I on 22 March, 2021

9.4. We observe that foreign currency payment amounting to Rs.1,43,82,73,848/- pertains to Charter Hire expenses. The Charter hire expenses have been paid for hiring vessels. The vessels are supplied to us for a specific time with no legal right of effective control and possession. Such payments could only be tested against the taxable category "Supply of Tangible goods for use service" - Section 65(105)(zzzzj) which is a performance-based service and therefore could not be taxed in India as the vessels were located outside India time Charter contracts are excluded from the ambit of the definition of the service tax, as held by the Tribunal Page 17 of 21 Appeal Nos.: ST/75868, 75869/2017-DB in the case of Petronet LNG Limited Vs. CST, New Delhi [2016 (46) S.T.R. 513 (Tri. - Del.)].
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - D Gupta - Full Document

M/S. Harshita Handling vs Cce, Bhopal on 26 April, 2010

9.8. We observe that foreign currency payment amounting to Rs.4,38,76,019/- has been incurred survey and ship inspection. We observe that obtaining these inspections/certifications is a statutory requirement and therefore not taxable as held in the case of Harshita Handling v. Commissioner of Central Excise, Bhopal [2010 (19) S.T.R. 596 (Tri. - Del.)]. Accordingly, we hold that the demand of service tax confirmed on these foreign currency payments is not sustainable.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 4 - Full Document
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