2015 (4) TMI 1037

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..... medical Systems is in appeal against Order-in-Appeal No. Goa/CEX/GSK/26-27/2013 dated 31.05.2013 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Goa. 2. The appellant is a manufacturer of diagnostic kits, and exports 100% of its production. The appellant have engaged the services of commission agent's who procured orders for the appellant. Such commission agents .....

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..... h interest and further proposal to appropriate the amount of service tax already deposited and also appropriate the amount of interest deposited prior to issue of show-cause notice. Further proposal to impose penalty under Section 76 and 78 was also made. 4. The show-cause notice was adjudicated and the demand of tax conformed with interest and appropriated. Further penalty was imposed under Sect .....

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..... the part of the appellant. The issue of taxation on Reverse charge basis was settled by the Hon'ble Bombay High Court in the case of Indian National Shipowners Association, sometime in the year 2008-09. Further the appellant have deposited the tax with interest, on being so pointed out, as such no show-cause was required to be issued under the provisions of Section 73 sub Section 3 of the Finance .....

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