TaxTMI 
TaxTMI 
2018 (7) TMI 1115
X X X X Extracts X X X X
X X X X Extracts X X X X
....a Notification cannot be denied for procedural omission and she directed the Adjudicating Authority to re-quantify demand for normal period after giving benefit of exemption under Notification No.42/2012-ST dated 29/06/2012. 2. Brief facts of the case are that the respondents have exported Ayurvedic Veterinary Medicaments and Animal Feed Supplements to foreign country for which they have engaged foreign agents who procured orders and respondents exported the goods. The department on a communication received on DGST Mumbai in September, 2013 and on taking details from RBI asked their officers all over India to contact assessees regarding service tax on commission paid to foreign agents. On asking by the Departmental Officers the respondents....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed commission payable in the shipping bills and thus condition No. 1 of Notification is satisfied. She has held exported goods being canalized/project export/financed/equity participation and thus condition No. 3 is also fulfilled. In such a situation benefit of Notification cannot be denied. She has referred a number of judgments in support of above. She has held extended period is not invocable and set aside penalty under Section 78 but maintained the penalty of Rs. 10,000/- under Section 77 (1) (a) of Finance Act, 1994. She directed the Adjudicating Authority to re-quantify demand if any for normal period after giving benefit of exemption under Notification No.42/2012-ST. 4. The Revenue in their appeal has raised the ground that service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f judgments and rightly directed to re-quantify demand if any for the normal period after giving benefit of exemption under Notification No.42/2012-ST. The learned counsel referred & relied on the following judgments:- (i) Hon'ble High Court of Allahabad in the case of CCE, Vs J.S. Gupta and Sons reported in 2015 (318) E.L.T. 63 (All.). (ii) Hon'ble High Court of Madras in the case of CCE, Salem Vs Salem Co-operative Sugar Mills Ltd. reported in 2014 (35) S.T.R. 450 (Mad.). (iii) Hon'ble High Court of Bombay in the case of CCE, Thane-II Vs Bright Brothers Ltd. reported in 2015 (322) E.L.T. 110 (Bom.). (iv) Government of India in the case of Sun Pharmaceutical Industries Ltd. reported in 2015 (328) E.L.T. 792 (G.O.I.). 5. Hear....