2018 (11) TMI 82

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.... (Joint Commr.) AR for Appellant Shri A. K. Prasad (Advocate) for Respondent ORDER Per: Anil Choudhary The respondent - Virola International (Unit-II), Agra are manufacturer and exporter of footwear and had made payment of commission to overseas agents for services provided by the overseas agents under the category of 'Business Auxiliary Services'. They have availed the services for pr....

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....and they were not liable to pay Service Tax under the Finance Act, 1994. 2. The issues involved herein are as follows:- (i) Whether in terms of Rule 2(I)(d)(iv) of the Service Tax Rules, 1994, and the explanation inserted in Section 65(105) on 16/06/2005, the appellants are liable to pay service tax in respect of services of Commission Agents (Business Auxiliary Services) provided to them by....

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....hey availed services of overseas commission agents under 'Business Auxiliary Services'. A show cause notice was issued dated 27/03/2009 to respondent for demand of Service Tax for the period from June, 2005 to October, 2007 and asking the respondent to show cause as to why they should get refund claim. 4. Vide the Order-in-Original the refund claim filed by the respondent - assessee was rejecte....

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....ly set aside to that extent. 5. Being aggrieved Revenue is in appeal. The learned A.R. for Revenue have relied on the grounds of appeal filed by Revenue. 6. Learned advocate appearing for respondent - assessee said that there is no error in the order of learned Commissioner (Appeals) following the order of Hon'ble Bombay High Court in the case of Indian National Shipowners Association (Supra....