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TMI Blog2009 (9) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER M.V. Ravindran, Judicial Member - These appeals are directed against the Order-in-Original No. 5/2008 & 06/2008 both dated 2-9-2008, passed by the Commissioner of Customs, Central Excise & Service Tax, Tirupathi. 2. The facts of the case for consideration are as under :— ". . . Specific Intelligence was gathered that the assessee has been getting export orders from abroad throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 - which reads :— Business Auxiliary Service as : Any Service in relation to — (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or (v) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Service Tax Rules, 1994 read with Notification No. 12/2002-ST, dated 1-8-2002, the appellant is liable to pay service tax since they received taxable service from non-resident. Consequently, a show-cause notice was issued to the appellants for demand of service tax and consequent penalties. The appellants contested the show-cause notice on various grounds on merits as well as on time-bar issue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-4-2006, they are discharging service tax liability. 5. The learned SDR, on the other hand, reiterated the finding of the adjudicating authority. 6. On a careful consideration of the submissions made by both sides, we find that the issue involved is regarding service tax liability of the appellants as recipient of services for the commission paid by them to the agents who are staying outside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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