2019 (8) TMI 1508

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant Shri J.P. Khaitan, Sr. Advocate for the Respondent ORDER PER P.K.CHOUDHARY : The instant appeal is preferred by the Revenue against Order-in- Original No.03/Commr./ST/Kol/2009-10 dated 15.06.2009, dropping the proceeding initiated under show-cause notice dated 04.04.2008. The period in dispute is from October,2002 to 18.04.2006 and from 18.04.2006 to 31.03.2007. In the revie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... charge mechanism became effective only from 18.04.2006, when Section 66A was enacted and inserted in the Finance Act, 1994. The Hon'ble Bomay High Court in Indian National Shipowners Association Vs. Union of India : 2009 (13) STR 235 (Bom.), which was followed by the Hon'ble Delhi High Court in Unitech Ltd. Vs. Commissioner of Service Tax, Delhi : 2009 (15) STR 385 and by the Hon'ble Punjab & Har....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,412/- in respect of which tax was demanded under the category of "Advertising Agency Service". The Commissioner in his order dated 15.06.2009 at internal page 10, paragraph-16, observed that the respondent exported its goods to foreign customers, who in turn traded the goods and distributed free samples to different parties for the purposes of marketing. The foreign buyers raised debit notes in r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y that, the change of classification, is based on the new factual allegation that the nonresidents were the respondent's agent. No such case on facts was made out in the show-cause notice. We find that the respondent sold its goods to overseas customers, who paid the full value of the invoices. The overseas customers provided some of the goods free to their customers as samples and raised debit no....