2018 (8) TMI 23

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..... untant, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against the impugned Order-in-Appeal No. 275-ST/APPL/KNP/2012 dated 31/08/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Kanpur. 2. The brief facts of the case are that the appellants were having Service Tax registra .....

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..... e that under Section 66A of the Finance Act 1994, appellants were required to pay Service Tax on said amount remitted to entities outside India. Therefore, a Show Cause Notice dated 23/08/2011 was Issued to the appellant calling upon to show cause as to why Service Tax amounting to Rs. 13,29,106/- should not be demanded from them. The appellant submitted their reply of Show Cause Notice before the .....

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..... industrial products, logos, packaging, production of three dimensional models, etc. will be taxable under this category." The appellant, further, contended that the appellant was manufacturing Footwear and it is covered by "any other articles intended to be worn by human beings" and therefore, the service received by them was Fashion Designing Service taxable under Section 65(105)(zv) of the Fin .....

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..... ndia) Rules, 2006 and he, therefore, dropped the proceedings through Order-in-Original dated 21/02/2012. Revenue preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through impugned order held that the activities of the present appellant fall within the ambit and scope of definition of 'Design Services' and therefore, confirmed the demand and imposed penalties. A .....

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..... e findings by the Original Authority were based on C.B.E.C. Circular dated 28/02/2007. We also find that Revenue has not presented any ground before the ld. Commissioner (Appeals) as to how the said finding of Original Authority were not sustainable. We also find that Id. Commissioner (Appeals) also did not deal with application of said C.B.E.C. Circular to the facts of the present case and did no .....

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