TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 1107
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....L to CSD canteens. Their work as per the agreement is as below: a) To collect the procurement orders issued by Main Head office - CSD, Mumbai and to submit the same with the depots (all over India) under the Main Head Office - CSD, Mumbai. b) To collect the procurement orders processed by the Excise bonded warehouses connected with the depots. c) To send the permits issued by the Asst. Excise Commissioner in charge of Excise bonded warehouses with the concerned company within a week from the date of receipt of permits. d) To verify whether chemical examination reports have accompanied with the consignments sent by the company. e) To collect Excise verification certificate as and when the consignment arrives with respect to breakages, i....
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....OIO and has submitted that in view of the decision of Madras High Court in the cases of KMB Granites Pvt. Ltd.: 2014 (35) STR 63 (Mad.) and Subramania Siva Co-op. Sugar Mills Ltd.: 2014 (35) STR 500 (Mad.), in which it was held that commercial concern includes an individual operator or a proprietary concern either. 4. Heard both sides and perused the records. 5. The basic contentions of the appellant were on the issue that they being a proprietorship concern cannot be equated to a commercial concern for the purpose of Business Auxiliary Service. Though, the word 'commercial concern' has not be defined in the statute, the appellants themselves submitted that concise Oxford Dictionary defines the same to be "exchange of merchandise especial....
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.... agent of their customers. On going through the contracts, the basic requirement of the service is not to be an agent of sale on behalf of the clients. The agreements provide for various services which are required for carrying out the business of their customers. The fact that the payments received by the appellants are on the basis of quantum of sales effected by the clients to the CSD canteens does not itself make them a commission agent. There is no express provision in the contracts making them as commission agents. Therefore the arguments of the appellants, that they are eligible for the benefit of Notification No.13/2003 or No.14/2004, are not acceptable. The appellants have also contended that the show-cause notice is not specific a....
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....oner are at variance with the interpretation of law and provisions thereof, by various Courts and Tribunals. It has been laid down that to prove "intent to evade payment of duty" there should be a positive act on the part of the appellants by which an inference intent to evade payment of duty can be drawn. We do not find anything in the show-cause notice or in the Order-in-Original to allege or prove or to come to a conclusion that the appellants have resorted to any positive acts which would indicate intent to evade payment of duty. Therefore, we find that circumstances requiring the invocation of extended period are absent in the case. We find that the appellants were under bona fide belief that the services by them are not taxable to ser....