GATI LTD. Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS COD application is filed by the applicant for condonation of delay of four days in filing the appeal. Since the delay is marginal, the delay of four days in filing the appeal is condoned. The COD application is allowed and Registry is directed to take the stay application and the appeal on records.

(2.) WE take up the stay application for the disposal. We find that the stay petition is directed for waiver of pre-deposit of Service Tax amount of Rs. 5,35,010/- along with interest under Section 75 of the Finance Act, 1994 and penalty of Rs. 5,35,010/- under Section 78 of the Act.

(3.) WE find that the issue involved in this case is regarding service tax liability for the services rendered by the appellant in Nepal for Nepali customers. The learned Counsel submits that the appellant is not liable to service tax for FOD delivery services in terms of Section 64 of the Finance Act, 1994. It is the submission that in terms of Sub -section (1) of Section 64 of the Finance Act, 1994, the provisions of the Act extends all over India except the State of Jammu and Kashmir. It is the submission that since the services were rendered in Nepal for Nepali customers and the amounts received were accounted in Nepal itself, the services rendered by them in Nepal cannot be treated as taxable services. It is further submitted that they are regularly paying service tax and filing their returns for all services rendered in India.