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TMI Blog2018 (11) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutinise any record and did not take into consideration the persons to whom commission was paid and raised the demand under presumption that the commission was paid to foreign entity and also presumed that such entity did not have any Office in India - demand on account of commission is also presumptive. Demand set aside - appeal allowed - decided in favor of appellant. - APPEAL No. ST/50942/2015-CU[DB] - FINAL ORDER NO 72560/2018 - Dated:- 8-11-2018 - Justice Shri Dilip Gupta, President And Mr. Anil G. Shakkarwar, Member (Technical) Shri Amresh Vashishta (CA) for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposed equal penalty. Aggrieved by the said order appellant is before this Tribunal. 4. Heard the learned C.A. for the appellant. He has submitted that the show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance sheet included various elements such as freight paid for inward transports of goods, freight paid on outward transport of goods. Further Revenue would have come to know bifurcation of freight paid on the outward transportation such as freight paid from factory to container depot and from c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on the final order passed by this Tribunal in the case of Umasons Auto Compo Pvt. Ltd. vs. Commissioner of Central Excise, Aurangabad reported at 2016 (46) S.T.R. 405 (Tri. Mumbai). 5. Heard the learned AR who has supported the impugned order. 6. Having consider the rival contentions and on perusal of record we find that the demand of around ₹ 67 lakhs of service tax was raised by Revenue on the basis of presumption that entire expenditure on account of freight recorded in the balance sheet for the period covered by show cause notice was taxable. We also note that various components of the said freight pointed out by appellant were covered by other Notification i.e. 17/2009 and on which appellant were paid refund by Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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