2015 (9) TMI 1279

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....f the Finance Act, 1994; (ii) I invoke the extended period as envisaged under the proviso (1) to Section 73 of the Finance Act, 1994 as the fact of rendering the services under Business Auxiliary Services was deliberately suppressed from the department with intention to evade service tax; (ii) Accordingly, I hold that unpaid service tax amount on account of service tax liability and education cess thereon on Business Auxiliary Services under Section 73 of the Finance Act, 1994 is payable along with interest thereon in terms of Section 75 of the Finance Act, 1994 vide show cause notice No. IV(16)ST/SCN/956/BAS/HQ /PKL/ 2005/2317 dated 8.6.2005; (iv) I hold that penalty under erstwhile Section 75A, Section 76 & Section 78 of the Act ibid u....

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....on dated 29.6.2006. On through the agreement between the noticee and M/s Reliance Infocomm Ltd., I observe that as per the agreement, the noticee has been appointed as distributor of M/s Reliance India Ltd. for the purpose of selling the prepaid recharge coupons. The various clauses of the agreement point out that the role of the noticee as the distributor of the M/s Reliance India Ltd. is to sell the products of the company. I have also gone through the copies of invoice/bill of sale/purchase, provided by the noticee and I observe that  there in fact sale and purchase of recharge coupons is involved .There is no material/evidence for providing taxable services available on record as mentioned in the show cause notice. No amount of ser....