2019 (2) TMI 593

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.... The appellant engaged in providing the service of 'Commission Agent' in the business of trade. They received commission for their services during the year 2004-2005 and 2005-2006 which according to the department falls under the ambit of Service Tax under category of 'Business Auxiliary Service' as defined under Section 65 of the Finance Act, 1994. They obtained Service Tax Registration w.e.f. ....

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.... the demand is time bar. For the reason that for the period 2004-2005 and 2005-2006 the SCN was issued on 29.02.2008 which is beyond the normal period of one year. The appellant had a bonafide belief that they being a proprietor ship concern and being individual not liable to Service Tax as during the relevant period only 'Commercial Concern' was liable for Service Tax which was subsequently amend....

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....SECURITY ORGANISATION-2010 (20) STR. 787 (TRI. AHMD.) * SAJU ENGINEERING COMPANY-2016 (43) STR 394 (TRI. BANG.) * PADMINI PRODUCTS-1989 (43) ELT 195 (S.C) * JAIPRAKASH INDUSTRIES LTD-2002 (146) ELT. 481 (S.C) * SUNIL METAL CORPORATION-2009 (16) STR 469 (TRI.-AHMD.) * MITTAL CONSTRUCTION CO.-2009 (16) STR 470 (TRI. DEL.) * STONE & WEBSTER INTERNATIONAL INC.-2011 (22) STR 467 (TRI. AHMD.....

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....bsequently amended as 'A person'. There is no dispute that admittedly, the appellant started payment of Service Tax without pointing out by the department. Therefore, the appellant have rightly entertained the bonafide belief regarding the non taxability of their service till 31.03.2006. Though the appellant have obtained the registration on 19.09.2006, the department has initiated action and reco....