2015 (2) TMI 840

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..... Shri K. P. Muralidharan, AC (AR) ORDER Per P.K. Das 1. The applicants are engaged in the manufacture of cotton garments and fabrics and export of the same. They paid commission to the foreign agent for procuring the orders.  The adjudicating authority confirmed the demand of tax of Rs.23,37,970/- along with interest and penalty under the category of "Business Auxiliary Service". 2. Ld. A .....

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..... have also perused the case law relied upon by learned advocate, wherein the assessee paid 50% of tax.  However, considering the observation of the Hon'ble High Court in para-6 of the said decision, we direct the applicant to predeposit a sum of Rs. 5,00,000/- (Rupees five lakhs only) as offered by learned advocate within a period of 8 weeks. Upon deposit of the said amount, predeposit of .....

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