2019 (2) TMI 92

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....vocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant had engaged overseas commission agents for procuring orders for their products namely 'Hosiery Garments'. They were paying commission to such foreign agents. On investigation, it was found that they had not paid the service tax on the commission paid to foreign agent....

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....ner of Central Excise, Trichy - 2015 (40) STR 332 has held that levy of service tax cannot sustain in view of the exemption as per the notification. He also relied upon the decision in the case of M/s. KPR Cotton Mills Pvt. Ltd. Vs. Commissioner of Central Excise - 2018-TIOL-433-CESTAT-MAD. 3. The ld. AR Ms. T. Usha Devi supported the findings in the impugned order. 4. Heard both sides. 5....