CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 382 of 2012 [Arising out of Order-in-Appeal No. 10/ST/APPL/DLH-IV/2011 dated 30.08.2011 passed by the Commissioner (Appeals), Central Excise, Delhi-IV, Faridabad]

M/s Goodyear India Limited ……Appellant Mathura Road, Ballabgarh, Faridabad, Haryana VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Delhi

17-B, I.A.E.A. House, I.P. Estate, New Delhi 110002 WITH Service Tax Appeal No. 545 of 2012 [Arising out of Order-in-Appeal No. 18/CE/APPL/DLH-IV/2011 dated 26.12.2011 passed by the Commissioner (Appeals), Central Excise, Delhi-IV, Faridabad]

M/s Goodyear India Limited ……Appellant Mathura Road, Ballabgarh, Faridabad, Haryana VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Delhi

17-B, I.A.E.A. House, I.P. Estate, New Delhi 110002 APPEARANCE:

Shri Ajay Aggarwal, Advocate for the Appellants Shri Harish Kapoor and Shri Ravinder Jangu, Authorized Representatives for the Respondent AND Service Tax Appeal No. 58584 of 2013 [Arising out of Order-in-Appeal No. 105-106/ST/APPL/CHD-II/2013 dated

05.04.2013 passed by the Commissioner (Appeals), Cus, CE & ST, Chandigarh-II] M/s Varindra Tools Pvt Ltd ……Appellant Basti Sheikh, Jalandhar, Punjab VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Ludhiana Central Excise House, F Block, Rishi Nagar, Ludhiana, Punjab WITH Service Tax Appeal No. 53718 of 2014 [Arising out of Order-in-Appeal No. 101/Appl/Cus(D)CampChd/2013-14 dated 07.02.2014 passed by the Commissioner (Appeals), Customs, New Customs House, Delhi (camp at Chandigarh)]

M/s Kairon Forgings Pvt Ltd ……Appellant House No. 7, South Model Gram, Post Office Model Town, Ludhiana, Punjab VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Chandigarh-I Central Revenue Building, Plot No. 19, Sector 17C, Chandigarh 160017 APPEARANCE:

Shri Naveen Bindal, Advocate for the Appellants Shri Harish Kapoor and Shri Ravinder Jangu, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60614-60617/2025 DATE OF HEARING: 21.04.2025 DATE OF DECISION: 23.06.2025 S. S. GARG :

These four appeals, i.e. two appeals filed by M/s Goodyear India Ltd, one appeal filed by M/s Varindra Tools and one appeal filed by M/s Kairon Forgings Pvt Ltd, are taken up together for the purpose of discussion and disposal as the issue involved in all four appeals is identical. Details of all four appeals are herein below in tabular form:

2. For the sake of convenience, facts of the case of M/s Goodyear India Ltd are taken up as a base, because this Tribunal vide its Final Order No. 60725-60726/2023 dated 22.12.2023 decided two appeals of M/s Goodyear India Ltd.

2.1 Briefly stated facts of the case of M/s Goodyear India Ltd are that the appellant, M/s Goodyear India Ltd, are engaged in manufacture of tyres and tubes which are sold in the domestic market as well as overseas. The appellant have engaged commission agents abroad to provide certain services with respect to their exports and have paid the commission thereof. Revenue was of the opinion that the commission paid by the appellants is chargeable to service tax under the Reverse Charge Mechanism whereas the appellants entertained a view that as the services are rendered and received in a territory beyond India, the same are not taxable. Two show cause notices, dated 25.04.2008 and 30.06.2009, covering the period January 2004 to November 2007 and December 2007 to March 2009, demanding service tax of Rs.29,05,153/- and Rs.12,00,588/- respectively, were issued to the appellant. The said show cause notices were adjudicated by the adjudicating authority vide Orders- in-Original dated 22.02.2011 and 30.08.2010 respectively. On appeal filed by the appellant, the learned Commissioner (Appeals) vide impugned orders dated 26.12.2011 and 30.08.2011 respectively, rej