9911796707
TMI Blog2024 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... N/N. 18/2009-ST dated 07.07.2009 to furnish EXP-1 and EXP-2 documents - HELD THAT:- The Ld. Consultant has explained that the delay in furnishing the above documents (EXP-1 and EXP-2) occurred only because of the delay in receiving the invoices from the foreign commission agents. They have subsequently submitted the documents and the CA Certificate was also furnished before the authorities. Taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Agency (GTA) and Commission Agents located outside India under Business Auxiliary Service (BAS). The appellant filed Form EXP-1 on 22.07.2009 claiming exemption from the payment of Service Tax to the tune of Rs.4,17,792/-relating to the specified services for the reason that the commission paid to agents located outside India is exempt as per the Notification No. 18/2009-ST dated 07.07.2009. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athan appeared and argued for the appellant. It is submitted that the period involved is from July 2009 to September 2009 and it was a period when the Notification No. 18/2009-ST dated 07.07.2009 was introduced. The appellant did not have much clarity and was awaiting the clarifications from higher authorities. There was a delay in receiving the invoices on commission paid to foreign agents and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether the demand confirmed alleging that the appellant has not fulfilled the conditions prescribed in the Notification No. 18/2009-ST dated 07.07.2009 to furnish EXP-1 and EXP-2 documents is legal and proper. 6. On perusal of Paragraph 7.5 to 7.7 of the order passed by the Adjudicating Authority, it is seen that the only ground for confirming the demand is the non-fulfilment of conditions pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
