TMI Blog2014 (9) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2013 that the role of such agent is to contact the appellant for requirement, then negotiate the price and other conditions and to ensure that the consignment reaches in time and the same is delivered to the consignees without any problem. It is also felt on revenue neutrality that the exemption under Notification No.41/2007-ST, dt.06.10.2007 is by way of refunds only after Service Tax is paid under reverse charge as per Section 66A of the Finance Act, 1994 and that too after fulfilling certain conditions. The refund of Service Tax so payable is not automatic. Appellant has, therefore, not made out a case for complete waiver of the confirmed dues and is required to be put to certain conditions. - stay granted partly. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the Customs documents like Shipping bills, invoices, bank certificates of export and realisation etc. furnished to the Department clearly show that 11% discount given and, therefore, majority of the demand is time barred. That an amount of Service Tax of ₹ 8,55,443/- already stand paid with respect to commission paid in excess of 10% as per an exemption notification. Ld. Advocate made the Bench go through the representative shipping bills, invoices and bank certificate of export and realization to drive home the point that 11% commission reduced in the documents is clearly reflected. He relied upon the order passed by us in the case of Sanghi Industries Ltd Vs CC Kandla [2014 (302) ELT 459 (Tri-Ahmd)] to argue that in the case of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y by the appellant and only the price is reduced to that extent. However, it is observed from the export related documents that the price of the goods is paid less on account of a commission paid. As the appellant has also availed DGFT benefit on these payments as commissions , prima facie, it appears that commissions are paid to the foreign agents through the buyer of the goods but are directly borne by the appellant. Adjudicating authority has also brought out in Para 1.7 of the adjudication order dt.29.11.2013 that the role of such agent is to contact the appellant for requirement, then negotiate the price and other conditions and to ensure that the consignment reaches in time and the same is delivered to the consignees without any prob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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