2016 (12) TMI 728

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....ent: Mr. M.R. Sharma, A.R. PER: S.K. MOHANTY The appellant filed this appeal against the impugned order dated 20.12.2010 wherein service tax demand relating to the amount of commission paid to overseas agent was confirmed under the provisions of Section 66 A of the Finance Act, 1994. The reason for confirmation of the demand is that the service tax had to be paid in cash and payment thereof ....