2017 (5) TMI 105

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..... mber) The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the refund claim on commission agent service under Notification No.41/2007-ST dated 6.10.2007 for the service availed by them for export of the goods. 2. The brief facts of the case are that initially the respondent filed a refund claim on account of service availed on commission agent servic .....

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..... fication No.41/2007-ST dated 6.10.2007. 4. Heard both sides and considered the submissions. 5. Considering the fact that it is not disputed that the respondent has paid service tax on the service on foreign commission agent provided to them, in that circumstance, the refund claim of service tax paid to the foreign commission agent for export of the goods under Notification No.41/2007-ST dated 6. .....

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