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TMI Blog2019 (7) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Authorised Representative for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. 09/2011(V-I) ST dated 19.04.2011. 2. The facts of the case in brief are that the appellants are engaged in procuring export orders of shrimps as commission agents and hold service tax registration as commission agents under business auxiliary services. A show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62156/- and Rs. 8051/- on the GTA services under reverse charge mechanism along with interest. He also imposed penalties under Sections 76,77 and 78. Aggrieved by this order, the present appeal is filed by the appellant. None appeared on behalf of the appellant. Heard learned A.R. and perused the records. The grounds of the appeal of the appellant are as follows: 1. "On the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 78 of the Finance Act, 1994. 5. The learned Commissioner (Appeals) erred in law and facts of the case in upholding the levy of penalty under Section 77 of the Finance Act, 1994. 6. The learned Commissioner (Appeals) erred in law and facts of the case in upholding the levy of penalty under Section 76 of the Finance Act, 1994. 7. The appellant crave leave to add to delete/alter/modi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies and hence the demand. This demand was made based on the annual reports for the year 2004-05, 2005-06, 2006-07, and 2007-08 and statement dated 18.02.2009, ledger copies and debit notes in respect of export commissions and goods transports as well as based on assessment letters along with consignment notes. Appellant now pleads in the grounds of appeal that they have not availed the services o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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