2017 (5) TMI 105

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..... d under N/N. 41/2007-ST dated 6.10.2007 - Held 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 N/N. 41/2007-ST dated 6.10.2007 cannot be denied - appeal dismissed - decided against Revenue. - ST/85 .....

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..... nce for payment of service tax on commission agent service and rejected the refund claim for the amount of which they could not have produced the evidence of service tax. Later on the Commissioner (Appeals) has allowed the refund claim deny the balance amount of refund claim on production of payment of proof of service tax by the respondent. Aggrieved from the said order, the Revenue is before me. .....

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