2019 (6) TMI 273

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....nt for the Appellants: Shri D. Viswanathan, Advocate Present for the Respondent: Shri V.R. Pavan Kumar, Authorized Representative. ORDER PER: P. VENKATA SUBBA RAO. 1. This appeal is filed against Order-in-Appeal No. 04/2009 (V-II) ST dated 25.02.2009. 2. The appellant has entered into an agreement as franchisee of M/s Huttchison Essar South Ltd., (HESL). For acting as the franchisee....

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....ties. The lower authority, in his denovo adjudication, rejected the contention of the appellant on the ground that the amounts received including Rs. 7,11,711/- during October/November, 2002 could not be correlated with the show cause notice which was from the period July, 2003 onwards. As the demand was calculated from the period July, 2003 onwards, the payments made prior to this date cannot be ....

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....he public interest so to do, hereby exempts the business auxiliary services provided by a commission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation:- For the purpose of this notification, "commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the....

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....notification 13/2003-ST dated 20.06.2003 until 09.04.2004 when this exemption was confined to exemption on agricultural produce only. This period also covers the disputed amount of Rs. 7,11,711/- which according to the assessee was a reimbursable expense and not so according to the department. Accordingly, the demand for the period 01.07.2003 to 09.04.2004 is set aside with consequential relief. A....