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2017 (1) TMI 34 - CESTAT HYDERABAD

2017 (1) TMI 34 - CESTAT HYDERABAD - TMI - Refund claim of interest - tax and interest paid under protest - foreign agent commission service - issue of taxability pending adjudication - Held that: - the matter has to be re-considered for the reason that the refund of interest has been rejected by the refund sanctioning authority solely on the ground that the issue whether appellant is liable to pay, service tax is pending adjudication. It is now settled that appellant is not liable to pay servic .....

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ant against the rejection of refund claim. 2. Brief facts are that the appellant entered into an agreement with Oxbow, USA for assisting in procurement of export orders from customers outside India and paid commission to them. The Department pointed out appellant was liable to pay service tax on the foreign agent commission service and appellant paid the service tax for the period from 16.06.2005 to 31.03.2007 under protest along with interest. The appellant thereafter came to understand the leg .....

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to 18.04.2006. 4. The Show Cause Notice dated 29.04.2010 issued in respect of the refund claim for interest which is the dispute in the present appeal was adjudicated and the original authority passed Order-in-Original rejecting the refund claim on two grounds. Firstly, that the issue whether the appellant is liable to pay the service tax for the period 2005 to 2007 is pending for consideration. Secondly, that the original copy of the TR-6-Challan is not produced. The appellant filed appeal and .....

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