2024 (12) TMI 275

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....0/2024 dated 6th August, 2024, the said cross appeal bearing No.50613 of 2019 has been withdrawn by the Department on the grounds of amount involved being less than monetary limit prescribed therein. 2. With respect to the present appeal ld. Departmental Representative has conceded that though the appellant is not present either in person or through representative but the issue involved in the present appeal stands already decided in favour of the assessee. However, while reiterating the findings of Commissioner (Appeals) in the impugned order, ld. DR has requested for disposal of the present appeal. 3. We have perused the appeal record. The facts in brief relevant for the adjudication are that the appellant is registered for providing ta....

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....s of service tax and the appropriate penalties were also proposed to be recovered/ imposed on the appellant. The said proposal has been confirmed initially vide Order-in-Original No.83/2016 dated 01.12.2017. In an appeal against the said order the impugned order has been passed vide which the demand of service tax amounting to Rs.56,51,284/- has been set aside. The department was in appeal against this order. However, said appeal has already been withdrawn on the grounds of monetary limit instructions. The demand of service tax amounting to Rs.79,911/- on the amount of Rs.7,75,831/- received by the appellant from October, 2010 to September, 2015 as commission and brokerage has still been confirmed. The present appeal has been filed by the a....

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....lant, we observe that the amount of commission/ incentive/brokerage cannot be included in the value of taxable services as is to be arrived at in terms of section 67 of the Finance Act, 1994. 9. Sub-section (1) of Section 67 provides that where service tax is chargeable on any taxable service with reference to its value, then such value shall, where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by the service provider. It is, therefore, clear that only such amount is subject to service tax which represents consideration for provision of service and any other amount which is not a consideration for provision of service cannot be subje....