2017 (9) TMI 1439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Shri A. Cletus, ADC (AR) ORDER After hearing both sides duly represented by Shri J.V. Niranjan, Advocate for the appellants and Shri A. Cletus, ADC (AR) for the respondents, I find that the appellants are engaged in the manufacture and export of ready-made garments and were availing the services of Foreign Commission Agent to locate the buyers etc. 2.  As per law, they are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso availing the services of Indian Commission Agent, who were discharging their service tax liability and as such, there is no responsibility on them to discharge the service tax in respect of such Indian Commission Agents. 4.  It is seen that even though the above plea was raised before authority below, it does not stand dealt with by them. Admittedly, the liability to pay tax on the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vices are not taxable in their hands. They were maintaining all the records showing receipt of such services, in which case, no malafide can be attributed to them so as to invite any penal action. He accordingly prays for setting aside the penalty. 5.  After hearing the learned departmental representative, I agree with the above contention of the learned advocate. The payment of service ta....