2018 (7) TMI 1000

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER Per: S.S GARG The present appeal is directed against the impugned order dated 30.06.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are: The appellant, manufacturer and exporter of printed circuit board, was making payment to their overseas agencies as commission for providing se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lan dated 19.09.2006 and also obtained service tax registration from the department. On these allegations, a show-cause notice dated 11.10.2007 was issued against the appellant and after following the due process, the adjudicating authority confirmed the demand and appropriated the said amount paid as service tax and also imposed a penalty of Rs. 200 per day or 2% of the tax per month, whichever i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of India reported in 2009 (13) S.T.R. 235 (Bom.). He further submitted that the period involved in the present case is from 09.07.2004 to 31.03.2005. He further submitted that during the period in dispute, there was no provision for demanding the service tax from the service recipient and the said amendment in Section 66 (9) was effected from 18.04.2006 and the entire demand in the present case i....