TaxTMI 
TaxTMI 
2013 (7) TMI 1055
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.... Avtar Sodi - Assessee 32/S.T./Appl/Jal/09, dated 19-3-2009 2. S.T./499/2009 Revenue -do- 3. S.T./372/2009 Amrit Pal Singh Sodhi - Assessee 35/S.T./Appl/Jal/09, dated 19-3-2009 4. S.T./500/2009 Revenue -do- 5. S.T./373/2009 Jaskirat Singh Bhullar - Assessee 36/S.T./Appl/Jal/09, dated 20-3-2009 6. S.T./502/2009 Revenue -do- 7. S.T./374/2009 Gurinder Singh - Assessee 37/S.T./Appl/Jal/09, dated 20-3-2009 8. S.T./503/2009 Revenue -do- 9. S.T./375/2009 Sanjeev Mehra - Assessee 38/S.T./Appl/Jal/09, dated 20-3-2009 10. S.T./501/2009 Revenue -do- Period involved in all these appeals is July 200....
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.... 65(19) of Finance Act as Business Auxiliary Service and assessees are also liable to penalties under Sections 76, 77 and 78 of the Act. Show Cause Notices were adjudicated by the original authority confirming the service tax along with interest and penalties were imposed by the original authority under Sections 76, 77 and 78 of the Act. Assessees preferred appeals before Commissioner, Central Excise (Appeals) who vide impugned orders have confirmed the order-in-original in respect of service tax, interest, penalties imposed under Sections 77 and 78 of the Act. However, Commissioner (Appeals) set aside the penalty imposed under Section 76 of the Act. Assessees have challenged the impugned orders in these appeals. Revenue has challenged the ....
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.... 5. On 10-9-2004 Section 65(19) reads as under :- "(i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or (v) production of goods on behalf of the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or colle....
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.... under any of the activity defined under Information Technology Service. We therefore uphold the finding of the Commissioner (Appeals) that assessees are providing BAS and not Information Technology Service. 7. It is also the contention of the assessees that they are the commission agent and accordingly services provided by a commission agent are exempted under Notification No. 13/2003, dated 1-3-2003. Under this notification activity undertaken by a commission agent in respect of sale and purchase of the goods is exempted. From going through the copy of the agreement between the assessee and M/s. eBIZ it is noticed that the activity of the assessees are more than the commission agent and moreover the assessee is also getting the co....
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....f Section 73(4) are present the provisions of Section 73(3) are not applicable. Therefore the contention of the assessees for not liable to any penalty in view of the payment of service tax with interest before issue of Show Cause Notice is not acceptable. We also note that the benefit of penalty equal to 25% of the tax amount is also not applicable to the assessees as they have not paid 25% of the tax amount as penalty within one month from the date of the order. 10. The assessees also contended that the penalty cannot be imposed on them under both Sections 76 and 78 of the Finance Act, we note that Section 78 was amended with effect from 10th May, 2008 and after the amendment if the penalty is imposed under Section 78 of the Finan....