2015 (7) TMI 551

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....Mr Prasanna Krishnan, Consultant For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: The appellant has filed ROA for restoring the appeal which was dismissed vide Final Order No.40888/2014 dt. 3.12.2014 along with COD and stay applications for non-prosecution. 2. Ld. Consultant appearing for appellant submits that he has been regularly appearing in the matter and ....

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....13. Thus there was a delay of 77 days in filing the appeal before Tribunal. He submits that one Shri Gurukrishnan, Manager-Accounts of the company who was handling legal and administrative matters of the company fallen sick in May 2013. He resigned from the company on 15.5.2013 however he continued to assist the company till 1 st week of June'13. He submits that Shri Gurukrishnan was under wro....

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....commission paid to the overseas firm for carrying out final packing of garments at Ireland, U.K. An amount of Rs. 5,49,932/- relates to GTA towards transportation of goods. 8. As regards GTA service the adjudicating authority has not allowed 75% abatement and they admitted GTA liability after taking into account of its abatement already paid service tax of Rs. 1,31,352/- vide T.R. 6 challan dt.....

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....only if such services are performed in India. Whereas in their case packaging services are rendered outside India. He also submits that Notification No.14/2004 where all services relating to textile processing are exempted. 9. Ld. AR reiterates the finding and submits that as per the statement of the Director clearly confirmed that they have paid agency commission for procuring the orders. Ther....