TaxTMI 
TaxTMI 
2017 (9) TMI 939
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.... authority. 2. Written submissions were submitted on behalf of the appellants. In the written submission it has been stated that amount received as supervision charges is for administration of the trust and to make remunerations of staff members and there is no provision of any service. It has been argued that extended period of limitation cannot be invoked as Revenue was well aware that appellant was receiving supervision charges since June, 2008. To support this claim they have cited audit report No.15/ST/2007 communicated to the appellant by a letter dated 3-6-2008. It has been argued that show cause notice issued on 12-4-2012 is clearly time barred. They further argued that show cause notice dated 5-7-2011 was issued to the appellant....
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....e hamali, staking/unstaking of gunny bags, loading and unloading of gunny bags in trucks etc. However, they are not paying service tax on the amount received under head Supervision charges. This amount is nothing bat consideration for providing services as mentioned above and is covered under Business Auxiliary Services under Section 65(19) of Finance Act, 1994. The supervision charges for this work, are apart from the direct charges received for providing labour and transportation. The noticee also received commission at a pre-determined rate. As per the legal provisions of Section 65(19) of the Finance Act, 1994 any service rendered as a commission agent for providing services such as promotion or marketing or sale of goods or services....
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....nistration of the trust and they are providing them(DSSK) various services and to the best of his knowledge the trust have not paid any service tax on the same. He further stated that, the amount paid to the trust cannot be said as prize because it is Ex-Gracia benefit given by the Sakhar Karkhana. Further, he added that the said "Sanugrah Anudann" is not commission or prize and therefore, he is of the opinion that the same will not attract any service tax. It is seen that no specific activity has been identified by the Revenue for which consideration of supervision charges has been received. In absence of exact nature of activity done for which supervision charges has been collected, it is not possible to classify the said services unde....
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.... ------- ------- 10.3 I find that this definition not only covers the services specified thereunder but also the services which are related to the specified services. The said definition interalia covers any service in relation to procurement of inputs for the clients and also the services incidental or auxiliary to the services mentioned under the above definition, In the instant case sugar factory is the manufacturer of Sugar and Molasses and the Sugarcane is their principal input. The service provider has undertaken the activities of harvesting and transportation of Sugarcane from the fields of farmers to the said sugar factory by deploying contractors and these activities are obviously related to supply of the principal input to ....