2018 (2) TMI 77

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....Shri Arul Duriraj, Supdt. Order Per: Bench The appellants, M/s. Vellore Shoe Fabrik [hereinafter referred to as "M/s. VSF"] are manufacturers and exporters of "Leather Shoe Uppers" under Chapter No.6409910 and are registered with the service tax department. As a proof of their export, the appellants submitted shipping bills and connected documents along with ARE-1. In this regard, they ha....

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....ce provided by a person, who is a non-resident or is from outside India, does not have any office in India, the person receiving taxable service in India". 2.1 The above definition is effective from 01.08.2002 with the insertion of Notification No.12/2002-ST, dated 01.08.2002. 2.3 As per section 67 of Finance Act, 1994, value of any taxable service shall be the gross amount charged by the se....

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.... (S.C.). As the period of dispute in the instant case is post 18.04.2006, the appellants submitted that they are not contesting the service tax liability and confining their contest only on the penalties imposed. 4. The Ld. AR Shri Arul Durairaj reiterated the findings in the impugned order. 5. Heard both sides. The period involved (7/2006 to 3/2007) being post 18.04.2006 the appellants have....