2014 (12) TMI 914

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....ER This appeal is filed by M/s. Addi Industries Ltd. (hereinafter referred to as appellants) against the Order-in-Appeal 164-ST/APPL/ Noida/2011, dated 29-7-2011. 2. Brief facts of the case are that appellants paid the Service Tax amounting to Rs. 6,33,923/- along with interest on 31-8-2009 for the services availed during the period April 2008 to June 2009. Appellants availed the services o....

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....s under Notification No. 41/2007, dated 6-10-2007 in respect of service tax paid on sales commission paid to overseas agents is within time or not. 5. I find that there is no dispute about the fact that Notification No. 41/2007, dated 6-10-2007 grants exemption to specified taxable services from the whole of service tax leviable thereon. Under clause 'b' of the provision to notification, the....

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....ng of refund claim was increased to one year from sixty days from date of export. 6. In the present case appellants did not pay the service tax for April 2008 to June 2009. During this period Notification No. 41/2007 was effective. They paid the service tax on 31-8-2009 after the Notification No. 41/2007 was superseded. Under the Notification No. 41/2007 refund was to be filed within sixty d....