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TMI Blog2015 (4) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST. Further it also needs to be appreciated that even if the tax had been paid on such commission paid to commission agents based abroad, prima facie the same would have been available to the appellants as credit. We also find force in the contentions of the appellants that no service tax is chargeable under Business Exhibition Service when such exhibitions were held abroad and that no servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Application No. ST/STAY/5065/2014-CU-[DB], Appeal No. ST/50519/2014-CU[DB] - Stay Order No. ST/S/50572/2015-CU(DB), - Dated:- 16-2-2015 - G. Raghuram, President (J) And R. K. Singh, Member (T),JJ. For the Appellant : Shri Prabhat Kumar, Adv. For the Respondent : Smt Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 07.07.2009 except that they had filed their half-yearly return belatedly and had not intimated the Asst. Commissioner about the availment of the said exemption. They however contended that these are procedural conditions and therefore the substantive benefit of the said exemption Notification cannot be denied. They cited several judgements in their support including the following:- (a) Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort agency in-as-much-as they engaged individual truck owners who transported their goods to the ICD and did not issue any consignment notes. 3. Ld. Departmental Representative on the other hand stated that the conditions of Notification No.18/2009-ST are to be strictly construed and as regards GTA service the appellants have not produced any evidence that the said service was not received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Representative that the service tax under GTA service is correctly confirmed because the appellants did not provide them the evidence that the transport was undertaken in truck owned by individuals and no consignment notes were issued because the onus lies on Revenue to prove the liability to service tax under GTA service. 5. Thus, prima facie, we are of the view that the balance of convenien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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