2019 (8) TMI 388

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....at there are three show cause notices. He argued that prior to 18.04.2006, when Section 66A was introduced in Finance Act, 1994, there can be no liability under reverse charge basis as held by the Hon'ble Bombay High Court in the case of Indian National Shipowners Association vs. UOI - 2009 (13) STR 235 (Bom.). He further argued that they are engaged in manufacturing of Dehydrate onions and export abroad. The appellants are paying commission to sales agent located abroad and the demand is raised in terms of Section 66A. Ld. Counsel pointed out that they are entitled for full exemption under Notification No. 14/2004-ST dated 10.09.2004 as their service was in respect of agriculture products. He also argued that they are also entitled to ....

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....are exporters of Dehydrated onion and paying commission to sales agents abroad. Demand has been made in respect of service tax on the said sales commission on reverse charge basis. It has been already held by Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra) that no demand can be sustained prior to 19.04.2006 as per Section 66A. Therefore the said demand for the period prior to 19.04.2006 is set-aside. 6. Ld. Counsel claimed the benefit of Notification No. 13/2003-ST. It is seen that Notification No. 13/2003-ST, as amended, exempts commission paid in respect of sale of agricultural products. The said notification defines the agricultural produce as under:- "(ii) "agricultural produce" me....

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....the ratio of the Hon'ble Supreme Court judgments in the cases of P&B Pharmaceutical Pvt. Ltd. v. CCE (supra) and Nizam Sugar Factory (supra) is that once a show cause notice for demand of short levied/short paid duty for a particular period is issued on the basis of certain set of facts, show cause notice for recovery of short levied/short paid duty for the subsequent period cannot be issued by alleging wilful statement, fraud, suppression of facts etc. on the basis of the same set of facts. In the case of Nizam Sugar Factory, first show cause notice for recovery of short paid duty for the period from February 1978 to September 1982 had been issued on 28-2-84 invoking extended period by making allegation of wilful misstatement, suppression ....