2019 (6) TMI 829

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....ent (AR) for the Respondent ORDER There are three issues involved in this case. The first one is, whether the services of Commission Agent provided to China based Company, for which the appellant received commission which was claimed as export of service; second is, the commission income received in relation to the business of taxtile processing under Notification No. 14/2004-ST dated 10.09.2004....

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....o. 14/2004-ST dated 10.09.2004. As regards the demand of Rs. 84,270/-, he fairly concedes that this tax is payable which the appellant have already paid along with interest, therefore they are contesting the penalty. However, he prayed for waiver of penalty imposed under Section 76 and 78 of the Finance Act, 1994. 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue re....

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....iness which is clearly exempted by Notification No. 14/2004-ST, therefore, the said demand is also not payable. As regards the demand of Rs. 84,270/-, the same has already paid by appellant along with interest. The relief sought is for waiver of penalty imposed under Section 76 and 78 of the Finance Act, 1994. As held by the Hon'ble Gujarat High Court in the case of Raval Trading Company vs. C....