2017 (7) TMI 407

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.... Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 21.09.2011 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Indore. 2. The brief facts of the case are that the appellant is engaged in promotion and marketing of loan activity for banks and marketing of bank loan to the pr....

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.... liability. She also submits that the proceedings are barred by limitation of time inasmuch as, the fact of payment of the subvention charges by the Bank to the customers were known to the Department on 22.10.2008, when the first show cause notice was issued, seeking recovery of the service tax for the period 2003-04 to 2007-08. Thus, she submits that the subsequent show cause notice issued on 21.....

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...., Mumbai Vs. J.M.D. Marketing Pvt. Ltd. - 2016 (46) S.T.R. 504 (Tri.- Mumbai) has held that the assessee would be liable to pay service tax on gross amount of commission received from banks for marketing of products. With regard to the submissions of the ld. Advocate that since no tax was deducted at source by the bank from the commission amount for income tax purpose, the same should not be consi....

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.... April 2008 to March, 2009. We are of the view that such subsequent show cause notice issued on 21.09.2010 is partly time barred having been issued beyond the normal period prescribed under Section 73 of the Finance Act, 1994. 7. Therefore, for computation of the service tax liability within the normal period, the matter is remanded back to the adjudicating authority for quantifying the service....