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TMI Blog2018 (9) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... EXCISE (APPEALS) , SALEM [2017 (10) TMI 750 - CESTAT CHENNAI], the Tribunal has considered the issue and held that the benefit of Notification 14/2004 dated 10.9.2004 is eligible for such activities - appeal allowed - decided in favor of appellant. - ST/EH/245/2013 and ST/697 & 698/2011 - Final Order Nos. 42315-42316/2018 - Dated:- 23-8-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue process of law, the original authority confirmed the demand along with interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence theses appeals. 2. On behalf of the appellant, ld. Cousel Ms. Niveditha Mehta submitted that the issue involved in these appeals is same. The department is demanding the service tax under reverse charge mechanism on commission paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... runachala Gounder Textile Mills Pvt. Ltd. (supra), the Tribunal has considered the issue and held that the benefit of Notification 14/2004 dated 10.9.2004 is eligible for such activities. The other decision relied by the ld. Counsel in M/s. JPP Mills Pvt. Ltd. (supra) also covers the issue. Following the same, we are of the considered opinion that the demand cannot sustain. The impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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