2021 (3) TMI 1005

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..... HEMANTH JAYARAJAN & Associates [CA] For the Respondent : Smt. C.V. Savitha, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 13/07/2020 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is ....

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....the claim relying upon the decision of the Kerala High Court reported in 2013(29) STR 557 (Ker.) and in the case of KSFE Vs. UOI in W.P(C) No.2795/2014 dt. 19/02/2014. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals). Learned Commissioner(Appeals) rejected the appeal. Hence the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel....

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....Board's circular dt. 28/02/2015 referred to by the adjudicating authority in its order clearly support the claim of the appellant as only by this Explanation inserted in the Finance Act, 2015, the levy of service tax on chit foreman activities was made absolute and prior to it was not subject to service tax. He further submitted that in the impugned order, the Commissioner(Appeals) has observed th....

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.... of accounts which is already audited and filed in the Income Tax Department and Registrar of Companies which the auditor has clearly mentioned in the audit report. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After hearing both sides and considering the material on record, I find that the levy of service tax on foreman commission was introduced in t....