2019 (1) TMI 321

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....resentative (DR) - for the appellant. Shri B.L. Narsimhan, Advocate - for the Respondent. ORDER Per. C.L. Mahar :- The brief facts of the case are that the respondent/ assessee are engaged in the business of promotion and sale of various electronics and measurement equipments manufactured by M/s Agilent Group located in Singapore. The respondent/ assessee have been engaged by his princ....

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....1/05/2014 were issued to the respondent/ assessee which came to be adjudicated by common order No. 03-04/ST/COMMR/MRR/2015-16 dated 25/05/2015, wherein the learned Commissioner has dropped the demand as well as other penal provision invoked in the above-mentioned show cause notices. The Department is before us against the above-mentioned order-in-original. 2. We have heard the learned Departmen....

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....70/- for having provided Management, Maintenance or repair service for the period 01/07/2003 to 19/11/2003 and 01/03/2005 to 31/03/2007. The order appropriated specified amounts remitted towards tax and interest; imposed specified penalties under Sections 77 and 78; penalty under Section 76 was dropped. 3. Learned Counsel submits and learned DR does not contest the position in law that the tax ....