2015 (2) TMI 840

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....hri K. P. Muralidharan, AC (AR) ORDER Per P.K. Das 1. The applicants are engaged in the manufacture of cotton garments and fabrics and export of the same. They paid commission to the foreign agent for procuring the orders.  The adjudicating authority confirmed the demand of tax of Rs.23,37,970/- along with interest and penalty under the category of "Business Auxiliary Service". 2. Ld. Ad....