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2017 (10) TMI 346

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.... (AR) For the Respondent ORDER The issue involved in both these appeals being same, they are heard together and are disposed by a common order. 2.   The appellants are manufacturers of Speedometer, Cable Assembly, Emission Valve etc. On perusal of records, it was noticed that they had paid commission to foreign agents for arranging sale of their goods. The department was of the view t....

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....at in ST/30/2009 the entire period would be covered by the said judgment and in respect of ST/29/2009, the only period that falls beyond the coverage of the said judgment is from18.04.2006 to 30.04.2006. 3.   Ld. A.R Shri R. Subramaniyan appearing for Revenue reiterated the findings in the impugned orders. 4.   Heard both sides.  The issue whether the appellants are liab....