2011 (1) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; This is an appeal filed by the appellant against the order of the Commissioner (Appeals) No.28/CE/Appl/Jal/09 dated 2.02.2009.   2. Heard both sides.   3. The relevant facts, in brief, are that the appellants are engaged in the manufacture of hand tools and they have also exported some consignments of hand tools. In connection with the export, they paid commission to the ove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned Advocate fairly concedes that though they have raised the liability to pay service tax in the appeal memorandum but they have not raised this issue before the Commissioner (Appeals). However, for the purpose of contesting the penalty, he submits that in respect of services received from the Foreign Service provider no service tax is liable to be paid by the recipient for the period prior to 18....