2011 (1) TMI 463

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....ts which are also exported by them. For procuring export orders they utilized the services of marketing agent abroad to whom commission was being paid and on which service tax was being paid under Section 66A of Finance Act, 1944 readwith Rule 2 (1) (d) (iv) of the Service Tax Rules, 1994. According to the appellant, in October 2006 there was excess payment of service tax to the tune of Rs. 1,46,8....

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....h was available, had been enclosed, and even at the time of appeal proceedings before CCE (Appeals), the original challan could not produced, the appellant have now been able to locate the original copy of the challan, that one copy of the TR-6 challan which is filed alongwith ST-3 return is also available with the Department and that the authenticity of the original copy of challan now available ....