2023 (10) TMI 1160

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....HNICAL) None for the Appellant Shri J. Chattopadhyay, Authorized Representative, for the Respondent ORDER PER K. ANPAZHAKAN The brief facts of the case are that the Appellant was engaged in providing the services as Clearing and Forwarding Agency and were also engaged in sale of bonds. Based on the Audit conducted on the Appellant's unit, a Show Cause Notice dated 11.06.20007 was is....

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....e tax under the category of 'Business Auxiliary Service' was introduced as a taxable service only w.e.f 01.07.2003, as defined under Section 65(105)(zzb)of the Finance Act, 1994. The Appellant contended that they have submitted all the bills relating to receipt of the commission for the said transactions before the adjudicating Authority, but the same was rejected on the grounds that the bills wer....

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....e category of 'Business Auxiliary Service' w.e.f 01.07.2003. The bills submitted by them in support of this claim was not accepted by the lower authorities on the ground that there was no running serial number in the bills. 6. The Appellant stated that they have not suppressed any information from the department. The commission income received was duly reported in their Audited Balance Sheet, w....