2008 (5) TMI 131

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...., for the Respondent. [Order per P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner has demanded differential service tax and education cess totalling to Rs. 56,35,273/- from the appellants by invoking the larger period of limitation under Section 73(1) of the Finance Act, 1994 and has also imposed penalties on them under Sections 76 an....

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....uced on 10-9-2004. It further appears from the records that, in respect of commission received by a commission agent engaged in the sale of goods supplied by principal, there was exemption up to 10-9-2004 under Notification No. 13/03-ST. Under another Notification No. 12/03-S.T., dated 20-6-2003, the Central Government had granted exemption from payment of service tax on goods and materials sold b....

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....der no service tax was payable on the value of goods and materials sold in the course of rendering of Maintenance and Repairs Service and Installation and Commissioning Services. According to learned Counsel, the benefit of the aforesaid Notifications was denied on untenable grounds. We have heard the learned SDR also, who has reiterated the findings of the Commissioner. 3. After considering th....