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TMI Blog2016 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... mission agent services – Held that: - The first appellate authority has categorically recorded a factual finding that the respondent exporter has produced a copy of agreement and shipping bills which are clearly indicating the sales commission vis-a-vis relevant exports – relevant documents on record. Technical testing and analysis services – non-production of copies of written agreement entere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Heard learned D.R. and perused the records. 4. Revenue is aggrieved by the impugned order only on the ground that the appellate authority has sanctioned the refund claim of service tax paid on CHA services, foreign commission agent services and technical testing and analysis services without considering the factual matrix. It is the case of the Revenue that there is no co-relation betwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that the documents are not proper. 5.2 As regards the refund of the claim of the service tax paid on technical testing and analysis services, the same has been contested on the ground that the respondent had not produced copies of written agreement entered into with the buyer. It is seen from the impugned order that the first appellate authority has considered the copies of standard op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of export order, the same has been rejected by the lower authorities for non-submission of agreement or the contract which requires the respondent to hire the commission agent. It is also the case of the Revenue that the amount of commission paid or payable are not shown in the shipping bill. The first appellate authority has categorically recorded a factual finding that the respondent exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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