AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (12) TMI 681
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....at in the appellant's own case for the previous period 2004 to march 2011 this tribunal vide order reported in 2023 (8) TMI 123 - CESTAT. Though decided the issue on merit is against the appellant however, the demand for the extended period was set aside on the ground that there is no suppression of fact or malafide on part of the appellant. He further submits that in the present case, show cause notice was issued subsequent to the earlier show cause notice and the extended period was invoked in the show cause notice also. Accordingly in this case also the demand for the extended period cannot be sustained. 3. Shri P. Ganesan, Learned superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. ....
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...., the demand of service tax has been raised on the commission received by the appellant. It was observed by the department that appellant had obtained registration on 03.04.2006 however, during the period from April 2004 to March 2011, the appellant had not paid service tax on the amount received on account of brokerage income of 2% of the freight amount. As a result, four periodical show cause notices came to be issued demanding service tax on brokerage income under the category of steamer agent service under Section 73 of Finance Act, 1994. The matter got adjudicated and the demand was raised by the Adjudicating Authority. The appeal was preferred by the appellant before Commissioner (Appeals) against the impugned order-in-original. The l....
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....cate taken shelter of CBIC Circular No. B43/1/97-TRU dated 06.06.1997 wherein it has been clarified that taxable service provided by the steamer agent to a shipping line was the service provided by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as booking, advertising or canvassing of cargo including container feeder services. 2.2 Learned advocate further submitted that as per the definition of steamer agent, under Section 65 (100) of the Finance Act, 1994 and as perthe clarification issued by the board, it is clear that steamer agent performs any service in connection with the ships husbandry or dispatch, service like booking, advertising or canvassing or to provide conta....
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....o pay any service tax and therefore it is wrong on the part of the department to allege that the appellants have indulged in suppression of facts or willfulmisstatement with an intention to evade payment of service tax. Learned advocate relied on the decision of Hon'ble Supreme Court in the case of M/s. Anand Nishikawa Company Limited vs. CCE, Meerut - 2005-TIOL-118-SC-CX wherein it has been held that mere failure to declare does not amount to willful suppression and there must be some positive act from the side of the assessee to find willful suppression. The appellants have stated that they were under the bonafide belief that no service tax is payable by them as the service tax is being paid by the person to whom they provided the service....
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....he factual position as emerged from the entire discussion is that appellant were engaged in booking, canvassing or advertising cargo as sub agent of various shipping lines. The work undertaken by the appellant is primarily on behalf of the steamer agent namely M/s. Freight Connection India Pvt. Limited and thus the work which was to be undertaken by the main steamer agent M/s. Freight Connection India Pvt. Limited was done by the appellant and for which certain brokerage was paid to them. 5. We are of the view that in reality the work of steamer agent was performed by the appellant as sub-agent of the main steamer agent. Therefore, we hold that the services rendered by the appellant will be rightly classifiable under the category of stea....
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....rovided by them as steamer agent however, the demand confirmed by invoking extended time proviso under Section 73 need to be set-aside. The show cause notices issued within normal period to demand service tax is sustainable and we upheld the impugned orders-in-original and orders-in-appeal to that extent. Accordingly, the appeal is partly allowed only with regard to not accepting the invocation of extended time proviso. For the appeals which are against the impugned show cause notice issued within the normal time period, in view of above discussion, the appeals stand dismissed." From the above decision it can be seen that the tribunal is of the view that extended period cannot be invoked. The present case is on much better footing for the....