2018 (5) TMI 829

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....s, we recall our earlier Final Order No. 57273/2017 dated 16.10.2017 where the appeal was dismissed for non-prosecution, for the reasons mentioned in the RoA Application. The appeal is restored to its original number. 2. With the consent of both sides, we proceed to decide the appeal on merits. 3. The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 117(VC)ST/JP....

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....Service Tax on such job charges was not discharged in full and hence a show cause notice was issued proposing to demand Service Tax on the amount of job charges said to have been received, but for which Service Tax was not paid. The same was confirmed by both the authorities below. Being aggrieved, the assessee-Appellants have filed the present appeals. 5. With this background, we have heard Ms. ....

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.... Shree Auro Iron Ltd. as commission from SAIL. The amount received by their parent company, M/s Shree Auro Iron Ltd. by way of trade discount from M/s SAIL on their activity of authorised dealer for M/s SAIL. By mistake the Department has included such amount in the total job charges received by the assessee-Appellants and Service Tax has also been demanded on the same. But, it is her submission t....

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.... commission received. As regards job work charges is concerned, it has been argued that the demand of Service Tax has been made on receipt basis. The dispute pertains to the period 2005-06 and we note that during the said period the Service Tax was payable on the amount receipt basis. Hence, the actual receipt of commission and the service tax payable thereon will need to be verified by the origin....