2017 (2) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent Per Ashok K Arya: Ms. HEG Ltd. is in appeal against Order in Original No.05/Commr/STADJ/BPL-II/2012 dated 12.03.2012 passed by Commissioner, Central Excise whereunder the demand of service tax of Rs. 1,33,27,894/- has been upheld and an equivalent amount of penalty has also been confirmed against the appellant. 2. The appellant has been represented by Shri B.L. Narsimhan, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion no. 40/2007; and claimed /obtained exemption under wrong understanding. 4. Ld. DR for the Department reiterates the findings of the lower Revenue Authority. 5. We have carefully considered the facts of the case, the submissions of both the sides and the case laws cited. The appellant relies on the following case laws: i) CCE Vs. Coca Cola India Pvt. Ltd. 2007 (213) ELT 490. ii) CC....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 01.04.2008 services provided by commission agent engaged by the Indian exporter to cause sale of the goods exported by them were exempted. The appellant submits that they mistakenly mentioned the notification no. 32/2004-ST instead of 41/2007-ST to the Department. The appellant also submits that as soon as the department pointed out the mistake they undertook to pay the entire service tax dues. T....