2016 (1) TMI 973

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....lowed the appeal of the assessee by dropping demand being time bar for the extended period and demand of normal period of one year has been upheld. 2. The issue involved in the present case is whether the assessee who is providing service of Business Auxiliary Services such as collection/dispatch of Speed Post/Export Delivery Letter etc. on behalf of the Post Office is taxable or otherwise in terms of section 65 of Finance Act, 1994. 3. The brief facts of the case is that the assesse has been appointed as Outsourcing Agent by postal authorities, department of post and the assessee is acting as agent for promotion of postal services carried out by postal department. The undisputed fact is that postal department is discharging the servi....

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....ax. He placed reliance on following judgments: - Popular Vehicles & Services Ltd. vs. Commissioner of C.Ex., Kochi 2010(18)ELt 493(Tri-Bang) - Cochin Port Trust vs. CCE, Cochin 2011(21)STR 400 (Tri-BANG) - DNS Contractor vs. CCE Delhi-I 2015 (37)STR 848(Tri-Del) 5. On the other hand, ShriS.L.Karolia, ld. Dy. Commissioner (AR) appearing on behalf of the Revenue submits that postal department is discharging service tax on the total value of services provided to their client on which service tax was paid, however, the assessee is an independent service provider and their tax liability cannot be avoided only for the reason that postal department is discharging the service tax on the total postal services. He submit....

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.... COMMISSIONER OF CENTRAL EXCISE, KOCHI 2010(18) STR 493(Tri-Bang) 8.3. We find that in the case on hand, tax was paid on the commission paid by the insurance company and by the banks/ finance companies. Once service tax is paid by MIBL/MUL on commission paid by their clients for provision of the respective services, no liability survives under BAS on any work carried out by the intermediary which contributed to the same outcome. Moreover, if any service tax is paid by the appellants on commission received, MIBL/MUL will be eligible for credit of such tax paid, thereby rendering the impugned demand a revenue neutral exercise. In the circumstances, there cannot be demand of any service tax under BAS for the share of commission received....

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.... the assessee admitted the liability and honoured the demand of Rs. 5258/- 6. In the result we vacate the order relating to other demands of service tax and all penalties and allow this appeal filed by CPT. DNS CONTRACTOR Vs COMMISSIONER OF CENTRAL EXCISE, DELHI -I 2015 (37) STR 848(Tri-Del) 4. Without going into the detailed arguments, I find that as per various pronouncements of the Tribunal, if the service tax liability stand discharged on the full and complete value, the sub-contractor cannot be taxed again in respect of same services, on that part value in the services provided by them. Admittedly it would amount to double taxation in respect of same services, Tribunal in the case of M/s. Anand Sales Corpn and others ....