2010 (10) TMI 462

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.... for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President] . - Heard ld.  Advocate for the appellant and DR for the respondent. Present application has been filed in an appeal filed by the appellant challenging the orders passed by the lower authorities confirming the demand in relation to the service tax. The Joint Commissioner,....

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....the service tax on the major portion of the commission received by the said companies having been already paid by those companies, the appellants cannot be saddled with the service tax liability and consequently with the provision relating to the tax liability in relation to the services on behalf of the client came into force with effect from 10-9-2004 and the demand related to the period July, 2....

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....fore there cannot be any exclusion of liability prior to September, 2004. 4. Plain reading of the impugned order along with the show- cause notice disclose that the tax liability has been confirmed taking into consideration the provisions of law comprised under Section 65(19)(ii) of the Finance Act, 1994. Even considering the written submissions filed on behalf of the appellants, there is ....

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....he Tribunal on analyzing the facts of the case had arrived at a clear finding that the assessee therein had not rendered any separate service so as to warrant levy of service tax and entire service rendered by MIBL and MUL who had discharged the service tax liability on the amount received by them. That is not the case in the matter in hand and therefore the said order can be of any help to the ap....