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TMI Blog2015 (7) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: R Periasami: The appellant has filed ROA for restoring the appeal which was dismissed vide Final Order No.40888/2014 dt. 3.12.2014 along with COD and stay applications for non-prosecution. 2. Ld. Consultant appearing for appellant submits that he has been regularly appearing in the matter and explained the reasons for non-appearance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before Tribunal. He submits that one Shri Gurukrishnan, Manager-Accounts of the company who was handling legal and administrative matters of the company fallen sick in May 2013. He resigned from the company on 15.5.2013 however he continued to assist the company till 1 st week of June'13. He submits that Shri Gurukrishnan was under wrong belief that CESTAT appeal papers were with him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal packing of garments at Ireland, U.K. An amount of Rs. 5,49,932/- relates to GTA towards transportation of goods. 8. As regards GTA service the adjudicating authority has not allowed 75% abatement and they admitted GTA liability after taking into account of its abatement already paid service tax of Rs. 1,31,352/- vide T.R. 6 challan dt. 3.7.2014. He submits that as per the agreement dt. 31.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their case packaging services are rendered outside India. He also submits that Notification No.14/2004 where all services relating to textile processing are exempted. 9. Ld. AR reiterates the finding and submits that as per the statement of the Director clearly confirmed that they have paid agency commission for procuring the orders. Therefore it is rightly classifiable under BAS and also they fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exceeding 5% of the invoice. Therefore, the amount paid to the overseas person is for the packaging of garments at Ireland, U.K. though it is mentioned as "packaging commission". Therefore, taking into consideration the service tax paid Rs. 1,31,352/- paid on GTA and the service rendered by the overseas person is only packaging of garments and not for procurement of orders, the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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