2019 (10) TMI 1203

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..... nav Kalra, Chartered Accountant for the Appellant Shri Sandeep Kumar Singh Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA The appellants are manufacturer of readymade garments, which were being exported by them. For receiving export orders, the appellant procured the service of commission from foreign based commission agents. In terms of the provisions of Section 66A, t .....

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..... erest prior to the issuance of show cause notice, the matter should have been concluded and there was no requirement of issuance of any show cause notice. He further submits that in any case they were entitled to exemption Notification No.18/09-ST, which exempts service tax payable on the commission agents as long as the commission paid is less than 1% of FOB value of the goods and subject to sati .....

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