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CCE, Kanpur Versus M/s Kay Trading

2015 (8) TMI 399 - CESTAT NEW DELHI

Denial of refund claim - Reverse Charge mechanism - commission paid to the foreign based agents - Held that:- judgement of the Supreme Court in the case of Indian National Shipowners Association (2009 (12) TMI 850 - SUPREME COURT OF INDIA), holding t .....

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der in appeal - Decided against Revenue. - Appeal No. ST/585/2009-CU(DB) - F. Order No.52344/2015 - Dated:- 17-7-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical), JJ. For the Petitioner : Shri B.B. Sharma, D.R. For the Respond .....

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ondent filed refund claim of ₹ 1,70,608/- on the ground that it paid service tax under reverse charge mechanism on the amount of commission paid to the foreign based agents and that as per the judgement of the Supreme Court in the case of India .....

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