TMI Blog2022 (12) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... e excess amount shall be taken care of liability of interest. If this be so the Commissioner(Appeals) should have considered this issue. However, the Commissioner (Appeals) has not given any finding on the claim of the appellant to settle the case under Section 73(3) of Finance Act, 1994. The matter needs to be reconsidered in the light of Section 73(3) of Finance Act, 1994 - appeal allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent abroad under the head of commission on export sales, foreign remuneration etc,. A Show Cause Notice was issued alleging that appellants were required to obtain registration under Service Tax category of BAS and pay Service Tax, but the appellant had failed to do so within prescribed time limit. Accordingly the demand of Service Tax on the Commission paid to the foreign Commission agent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have been decided invoking Section 73(4) (correctly 73(3)), it was submitted by the appellant that the Commissioner (Appeals) has not given any finding on the issue of Section 73(3), therefore, they seek remand of the case. 2. Shri Tara Prakash, Learned Assistant Commissioner (Authorized Representative)appearing on behalf of the revenue reiterates the finding of the impugned order. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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