2019 (8) TMI 209

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....PM Dave, Advocate for the Appellant Shri SK Shukla, Authorized Representative ORDER PER: CJ MATHEW Proceedings that were initiated against the appellant, M/s Nova Petrochemicals Ltd, arising from their trading activities for the period from 2003-04 to 2006-2007, culminated in order for recovery of tax liability of Rs. 2,76,10,000 on consideration of Rs. 372.76 lakhs received as 'commis....

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.... to exist. Reliance was place on Bhilosa Industries Pvt Ltd v. Commissioner of Central Excise, Vapi [2015 (317) ELT 283 (Tri-Ahd)] and Hoogly Infrastructure Pvt Ltd v. Commissioner of Central Excise, Kolkata-III [2015 (329) ELT 142 (Tri- Kolkata)]. 3. He further submits that the proceeding had originated from an erroneous interpretation of the said notification no. 13/2003-ST dated 20th June 20....

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.... services which, though bundled, were sought to be disaggregated by tax authorities to fasten the tax liability. 5. Considering the rival submissions and the various judicial decisions, it would be appropriate to extract the relevant provisions of the exemption notification, viz. "Business auxiliary services provided by commission agents - Exempted In exercise of the powers co....

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.... goods is not required to pay tax on any of the activities enumerated under section 65(19) of the Finance Act, 1994. The impugned order-in-original no. STC/01/Commr/AHD/2010 dated 25th January 2010 of Commissioner of Service Tax, Ahmedabad has sought to deny the entire consideration from the benefit of the tax exemption. The interpretation by adjudicating authority would have been acceptable had '....