2017 (6) TMI 766

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.... appeal against the impugned order wherein the demand has been confirmed by denying the benefit of Notification No.18/2009-ST dated 07.07.2009. 2. The facts of the case are that the appellant is an exporter of goods and availed services of commission agent located overseas. As per the Notification No. 18/2009-ST dated 07.07.2009,, the appellant is required to pay service tax under reverse charge ....

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.... benefit of Notification should not be denied to the appellant, therefore, the impugned order to be set aside. 3. He further submitted that as per Notification No.18/2009-ST dated 07.07.2009, they were not required to pay service tax under reverse charge mechanism. If the benefit is not opted then the appellant is required to pay service tax on the services received from the commission agent loca....

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....Heard the parties and considered the submissions. 6. It is fact on record that the appellant is an exporter and received services from the Commission Agent located overseas and paid amount towards services received on the appellant. It is also fact on record that the appellant has made export of goods in terms of the provisions of Customs Act, 1962. These facts are not in dispute. Further, if the....