2017 (10) TMI 344

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....iyam, AC (AR) for the Respondent ORDER The appellant is a manufacturer and exporters of textile and textile articles such as garments. A show cause notice was issued demanding service tax under the category of Business Auxiliary Service on the commission paid by the appellant to its overseas agents for the period 9.7.2004 to 31.12.2006. After due process of law, the original authority confirmed ....

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....-ST dated 10.9.2004 and the Tribunal in the case of Texyard International Vs. Commissioner - 2015 (40) STR 322 has held that the demand of service tax under Business Auxiliary Service for services provided in relation to textile processors cannot be sustained. 3.   Learned AR Shri R. Subramaniayam reiterated the findings in the impugned order. 4.   Heard both sides. 5. ....