2013 (4) TMI 319

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chapter V of the Finance Act, 1994, which is effective from 1.7.03. During the course of Audit of their records, it was noticed that the appellant had received commission of Rs.11,46,958/- from M/s. Swiss Glass Coat Equipment Ltd. They also submitted details of commission of Rs.42,57,527/- received for the period from 1.7.03 to 31.3.05 from various companies. The services rendered by the appellant are in the nature of promotion or marketing or sale of goods produced by or belonging to the clients, for which they received commission which is taxable with effect from 1.7.03. The service tax payable on the taxable amount of Rs.42,57,527/- works out to Rs.3,79,587/. The Appellant paid Rs.13,284/- and Rs.56,844/- on 29.3.05 and 25.4.05 along wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmissions made came to the conclusion that for the period from 1.7.03 to 9.7.04, appellant herein was eligible for benefit of notification No.13/03-ST dated 20.06.03, coming to such a conclusion he dropped the demands raised for this period and also set aside the demand for interest and penalties. For the balance period i.e. 9.7.04 to 31.03.05 the first appellate authority upheld the adjudicating authoritys order confirming the demands along with interest and imposition of penalty under Section 78 but did not uphold the penalty imposed under Section 76. 4. Ld. counsel would submit that the service tax demand is for the period 1.7.03 to 31.3.05. It is his submission that the first appellate authority has allowed their appeal for the peri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....made by both sides and perused the records. 7. The issue involved in this case is regarding the service tax liability on the appellant during the period 1.7.03 to 31.3.05. 8. I find that there is no dispute regarding the appellant is working as a commission agent. As for the period 1.7.03 to 9.7.04, the first appellate authority has already given relief to the appellant, herein wherein he has set aside the demands of service tax by extending the benefit of notification No.13/03-ST dated 20.06.03. On a specific query from the bench, it was informed by both sides that Revenue has not filed any appeal against such an order. 9. As regards the period from 10.9.04 to 31.03.05, on perusal of the records, I find that the assessee has alrea....