2024 (1) TMI 779

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....awal Advocate for the Appellant Shri Ashok Thanvi, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for exemption Notification No. 18/2009-ST dated 07.07.2009 as they were not paying service tax on goods transport agency service and the service of overseas commission agent used for exportation of goods. 2. Shr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n agent service, the appellant had submitted an export contract copy wherein the name of buyer, commission agent, product, payment terms, commission etc is stated and the same is in compliance with the condition specified in the notification. Therefore, the documents evidencing the correlation between the export of goods and input service viz GTA service and Overseas Commission Agent service is cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri. Del) 3. Shri Ashok Thanvi, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Learned Commissioner (Appeals) has rejected the appeal of the appellant on the ground that they have not submitted the required documents, however....