2015 (11) TMI 1176

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..... involved in the above final order, and the appellants claimed benefit of exemption Notification 14/2004 dt.10.9.2004 which was denied by the lower authorities, the demand of service tax under reverse charge confirmed against the appellants is set aside - Decided against Revenue. - ST/293/2011, ST/655/2011, ST/656/2011 - FINAL ORDER No.41056-41095/2014 - Dated:- 31-12-2014 - R. PERIASAMI D.N. .....

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..... on the overseas commission paid by the appellant to their commission agents abroad. The Commissioner of Central Excise, Trichy issued SCN dt.14.9.2009 demanding service tax under proviso to Section 73 (1) of Finance Act,1994 and also for appropriation of tax already paid. The adjudicating authority vide impugned Order-in-Original No.02/2011 (ST) dt. 10.2.2011 has confirmed demand of ₹ 45,1 .....

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..... ner (Appeals) has rejected both assessee and Revenue appeals. 4.Against the respective Orders-in-Appeal as tabulated above, 27 appeals are filed by appellant-assessee and 13 appeals filed by Revenue before us. 5.Heard both sides. Since the issue has already been dealt in detail vide aforesaid Final Order No. 41051-41055/2014 dt. 31.12.2014 at paragraphs 6.1 to 8 therein. In the present app .....

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