2024 (1) TMI 779

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..... Shri Ashok Thanvi, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for exemption Notification No. 18/2009-ST dated 07.07.2009 as they were not paying service tax on goods transport agency service and the service of overseas commission agent used for exportation of goods. 2. Shri Prakash Shah, Learned Counsel with Shr .....

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..... ed an export contract copy wherein the name of buyer, commission agent, product, payment terms, commission etc is stated and the same is in compliance with the condition specified in the notification. Therefore, the documents evidencing the correlation between the export of goods and input service viz GTA service and Overseas Commission Agent service is clearly established, therefore, the learned .....

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..... iterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Learned Commissioner (Appeals) has rejected the appeal of the appellant on the ground that they have not submitted the required documents, however, on the contrary it is clearly on record that all the documents have been submitted which are suffic .....

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