TaxTMI 
TaxTMI 
2013 (7) TMI 1055
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....-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 2003 to March 2007. Since issue involved in these appeals is same, these are being taken up together for decision. 2. Brief facts of the case are that assessees are ....
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....ed 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 impugned orders for setting aside the penalties under Section 76 of the Act. 3. Heard both sides. 4. We find that issue involved in these appeals is whether a....
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.... 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 collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or sup....
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....emsp;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 commission in this case for purchase of goods not by the assessee but by his orbit of the associates. Also this notification applies to sale and purchase of goods whereas the present assessees are also engaged in pro....
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....f 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 Finance Act penalty is not imposable under Section 76 of the Finance Act. In the present case the period involved is prior to amendment of the Section 78 of the Finance Act. Moreover, the Hon'ble Delhi High Court in case of B....