TMI Blog2014 (11) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Finance issued in its Circular dated 9.8.2005. In view of this Circular, there is no scope for getting into the definition of input service and the Revenue have totally misconceived in issuing the show-cause notice dated 9.11.2006. Thus, the whole proceedings are vitiated and the impugned order is fit to be set aside. Accordingly, the appellant pleads to allow the appeal. Held that:- show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d commission to such agents, who procured orders for it. On such commission paid, the appellant, as provided under the provisions of Section 65 of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, deposited the Service Tax on Reverse Charge Mechanism. It is further contended by the appellant that a representation was made by the Garment Industry as a whole and in pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for refund dated 19.6.2006 claiming refund of ₹ 8,74,799/- for the period Sept. 2005 to March, 2006. It is also contended by the appellant relying on the ruling of the Hon'ble Bombay High Court in the case of India National Shipowners Association Vs. Union of India - 2009 (13) STR 235 (Bom), wherein the Hon'ble High Court has held that no Service Tax is payable on reverse charge ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim. The ground stated by the appellant Commissioner rejecting the appeal is that the appellant have taken a new ground, being relying on the ruling of Hon'ble Bombay High Court in the case of Indian National Shiponwers Association (supra). It is further observed in the appellate order that though the refund claim was made on 19.6.2006, the appellant has take a new ground in its a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at if there was any scope to issue show-cause notice on the ground stated therein in view of the OM dated 9.8.2005 of the Ministry of Finance, no cogent answer was put by the Revenue. 5. Having considered the rival contentions, I find that the show-cause notice itself is vitiated and completely misconceived in the facts and circumstances of the case. Thus, the appeal is allowed and impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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