2024 (4) TMI 1063

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.... of Goods by Waterways" and are registered with Service Tax Department. During the course of verification of the documents of the appellant, it was found that the appellant have paid the commission amounting to Rs. 3,63,31,173/- to their foreign agent during the year 2008-09 and 2009-10 towards trading of petroleum products and booked expenditure in their books of account. The commission paid to foreign agent falls under category of 'Business Auxiliary Services' and the same classifiable under sub clause (zzb) of clause 105 of Section 65 of the Finance Act, 1994 and thus liable to Service Tax. It was also observed that the appellant have received the service of Technical Testing and Analysis" for a value of Rs. 2,54,304/- on which the servi....

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....ide India, the same is not taxable. Therefore, there is no mala fide intention on the part of the appellant with intend to evade payment of service tax. 2.2 He submits that transactions of these services were recorded in the books of account which was accessible to department during various Audits. Therefore, there is no suppression of fact on the part of the appellant. Accordingly, the entire demand covered under extended period is not sustainable on limitation also. In support of his above submission on both the counts, he placed reliance on the following judgments:- 3i Infotech Ltd. Vs. Commissioner of Service Tax - Mumbai-11-2017 (51) S.T.R. 305 (Tri. Mumbai) Genom Biotech Pvt. Ltd. Vs. Commissioner of c. Ex. & Cus. Nashik 2016 (42....

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..... Vs. Commissioner of S.T., Kolkata 2016 (42) S.T.R. 634 (Cal.) Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur 2013 (288) E.L.T. 161 (S.C.) TATA Consultancy Services Pvt. Ltd. Vs. CST 2018 (18) GSTL 478 (Tri. Del.) - (Affirmed in 2018 (18) GSTL J127 (SC) Uni Ads Ltd. Vs. CST. 2016 (42) STR 547 (Tri. Bang.) Hindalco Industries Ltd. Vs. C.C E. 2018 (10) TMI 392 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the entire demand of Service Tax is covered under extended period. Therefore, the appeal can be disposed of on limitation ....