TEDDY EXPORTS Vs. JT. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Challenge in this writ petition is to the show cause notice issued by the Commissioner of Central Excise, Madurai in C No. V/ST/15/110/2007-Adjn dated 23-10-2007 under Show Cause Notice No. 5/2007 (ST) OR No. 15/2006 dated 27-10-2006, calling upon the Petitioner to show cause as to why the service tax on the educational cess payable for the period between 1-7-2003 and 30-11-2006 as detailed in the Annexure-I should not be demanded from the Petitioner under Section 73(1) of the Finance Act, 1994.

(2.) The core question involved in this writ petition is as to whether such service tax could be levied in respect of service rendered outside the Territory of India. When a similar question came up before this Court in writ petitions in W.P. (MD) Nos. 9124 of 2007 and 7511 of 2008 (Hind Matches Pvt. Ltd. v. The Additional Commissioner of Central Excise W.P. (MD) Nos. 9124 of 2007 and 7511 of 2008), by order dated 25-10-2010, the learned Single Judge, having analysed the law on the subject and having analysed the Circular issued by the Government of India, Ministry of Finance, Department of Revenue dated 30-6-2010 in F. No. 275/7/2010-CX. 8A, has ultimately held as follows:

(3.) In view of the above said order, the learned Counsel for the Petitioner would submit that the Petitioner would be liable for payment of service taxes only from 18-4-2005 in respect of the services rendered for outside the Indian territory.