2019 (1) TMI 564

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....ty of providing service of overseas sale of sea foods for Indian exporters. On the basis of intelligence and investigation by DGCEI, a show-cause notice was issued to the Appellant on 11.11.2008 alleging that the commission paid by the Indian exporters for sale of their products to the overseas customers fall under the category of Business Auxiliary Service, and proposed to recover Service Tax of Rs. 7,01,118/- not paid for the period for the period 9.11.2004 to 11.5.2007with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 2. Learned Advocate....

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....0 (19) STR 337 (Tri-Ahmd). 3. Further, the ld.C.A. has submitted that the demand notice is barred by limitation since there is no suppression of fact nor any mis-declaration; the amount received from the Indian exporters, which was paid by the said Indian exporters on behalf of the overseas buyers, had been duly recorded in the books of accounts. 4. Per contra, the learned AR for the Revenue, on the other hand, submitted that the appellants are providing services to the local exporters of sea foods for selling their product in the overseas market and accordingly receiving the commission from these exporters, which are chargeable to Service Tax under the taxable category of business auxiliary service. The claim of the appellant hat the....

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....uxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of section2 of the Central Excise Act, 1944 (1 of 1944). Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) "commission agent" means any person who acts on behalf of another p....