2018 (11) TMI 927

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....falo Frozen Meat" and they were registered with Service Tax Department. From the Balance Sheet for the year 2009-10 to 2012-13 it appeared to Revenue that on the freight charges shown in the balance sheet appellant should have paid service tax under Goods Transport Agency Service under Reverse Charge Mechanism to the tune of Rs. 67,01,359/-. Further on the scrutiny of the balance sheet Revenue came to know that during the year 2012-13 from July, 2012 to March, 2013 appellant has paid security charges of Rs. 22,97,634/-. Therefore, it appeared to Revenue that appellant should have paid service tax on 75% of the said amount to the tune of Rs. 2,12,990.68/-. Further on scrutiny of balance sheet Revenue came to know that appellant paid commissi....

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....nt of refund that Revenue has allowed to the appellant under the provision of Notification No. 17/2009-ST dated 07.07.2009. Therefore, the entire demand is on the basis of presumption and the same is not sustainable. He has further submitted that it was submitted before the Original Authority that the expenditure shown in the balance sheet towards sales commission was pertaining to commission paid to person situated in taxable territory of India but in spite of that Original Authority presumed that since it was commission on export it was paid to a foreign entity. Since show cause notice and the findings both are presumptive, the demand is not sustainable. In respect of demand to the tune of Rs. 2,12,990.68/- on 75% value of security charge....