2019 (2) TMI 593

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....ar (A.R.) ORDER Per: Ramesh Nair 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 ob....

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.... lower authority. He further submits that 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....

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....A JAIN-2008 (12) STR 475 (TRI. DEL.) • INFINITY CREDIT-2009 (16) STR 61 (TRI.-DEL.) • IDIAL 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 CORPORA....

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....n be disposed of on the ground of time bar itself without going into the merit of the case. There is a force in the argument of the Ld. Counsel that till 31.03.2006 the commercial concern does not include the individual which was subsequently amended as 'A person'. There is no dispute that admittedly, the appellant started payment of Service Tax without pointing out by the department. Therefore, t....