2019 (2) TMI 92 – CESTAT CHENNAI – TMI – Levy of Service tax – commission paid to foreign agents – reverse charge mechanism – period from 18.4.2006 to 31.3.2009 – exemption under N/N. 14/2004-ST dated 10.9.2004 – Held that:- The similar issue as to the demand of service tax for services of overseas commission agents for procurement of orders was analyzed by the Tribunal in the case of Texyard International [2015 (8) TMI 794 – CESTAT CHENNAI]. The Tribunal in the said case observed that the assessee is eligible for exemption of the Notification 14/2004-ST dated 10.9.2004 – demand cannot sustain – appeal allowed – decided in favor of appellant. – Appeal No. ST/126/2011 – Final Order No. 43021/2018 – Dated:- 22-11-2018 – Ms. Sulekha Beevi C.S
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ed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.N. Bharathi appeared and argued on behalf of the appellant. He submitted that the appellant engaged overseas agents and paid commission for procurement of export orders. However, the said services are exempted vide Notification No. 14/2004-ST dated 10.9.2004 as applicable during the relevant period. The Tribunal in the case of Texyard International Vs. Commissioner of Central Excise, Trichy – 2015 (40) STR 332 has held that levy of service tax cannot sustain in view of the exemption as per the notification. He also relied upon the decision in the case of M/s. KPR Cotton Mills
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