9911796707
TMI Blog2017 (5) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign clients and their activity amounted to export of service. Such aspect was not examined and the said SCN dated 20.10.2009 was issued wherein nowhere it was established that the commission received was in INR - SCN not sustainable - appeal allowed - decided in favor of appellant. - ST/1332/2011-CU[DB] - A/70441/2017-CU[DB] - Dated:- 18-4-2017 - Mr. Anil Choudhary, Member (Judicial) And M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r words marketing in India the goods manufactured by foreign clients. Revenue sought information from the appellant which was submitted through letter dated 25.09.2009. On the basis of information submitted through letter dated 25.09.2009, appellant was issued with a show cause notice dated 20.10.2009 wherein it was contended by Revenue that appellant had received commission of during the financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them in convertible exchange and therefore the activity was export of service and hence they were not liable to pay Service Tax. Learned Commissioner (Appeals) did not appreciate the contention and reject the appeal and upheld the said OIO dated 22.11.2010. Aggrieved by the said OIA, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. He has submitted a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given therein for framing of charges against the appellant and chose to ignore certain part submitted therein. The appellant submitted through the said letter dated 25.09.2009 that they were providing service to foreign clients and their activity amounted to export of service. Such aspect was not examined and the said show cause notice dated 20.10.2009 was issued wherein nowhere it was established ..... X X X X Extracts X X X X X X X X Extracts X X X X
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