TaxTMI 
TaxTMI 
2017 (3) TMI 1156
X X X X Extracts X X X X
X X X X Extracts X X X X
....i Sanjay Jain, D.R. - for the respondent ORDER The present appeal is filed against the Order-in-Original No. 233/2012 dated 5.12.2012. 2. The brief facts of the case are that during the period under consideration (April 2004 to September, 2009), the appellant was working as a stock broker in the security exchange. In the present appeal, the dispute is regarding the amount collected from the cli....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en set aside by Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. UOI - 2013 (29) STR 9 (Del.) Finally, he submits the entire demand under this order is not justifiable. 4. On the other hand, Shri Sanjay Jain, ld. Counsel for the department submits that the amendment was made on 18.4.2006 in the said rules where "over and above" was brought to the tax which ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....titled for the benefit but the same was not provided by the lower authority. However, post period to 18.4.2006, the appellant is liable to pay the service tax on the "over and above" amount collected from the clients but not deposited to the Govt. exchequer. In this context, the Board has issued Circular No.187/107/2010-CX-4 dated 17th Sept. 2010, where it was observed that: "4. Since the stamp d....