2024 (12) TMI 604

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....ollowing demands:- A. Demand of ST on Commission received: Period Taxable value Service Tax Ed. Cess S&H Ed. Cess Total Demand 2007-08 18,21,262 2,18,551 4371 2186 2,25,108 2008-09 33,59,910 4,03,189 8064 4032 4,15,285 Total 51,81,172 6,21,740 12,435 6,218 6,40,393 B. Import of Service: Demand of ST on Export Sales Commission & Advertisement Expenses paid: Period Taxable value Service Tax Ed. Cess S&H Ed. Cess Total Demand 2006-07 15,27,000 1,83,240 3665 0000 1,86,905 2007-08 28,57,000 3,42,840 6851 3428 3,53,125 2008-09 1,64,000 19,680 394 197 20,270 2009-10 11,53,000 1,15,300 230....

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....e tax payable therefore, it is a clear revenue neutral situation. Hence, the demand is not sustainable on the ground of time bar as the same was raised beyond 1 year from the date of show cause notice invoking extended period of 5 years. In support, he placed reliance on the following judgments:- * Midco Ltd. V/s CCE - 2011-TIOL-990-CESTAT-AHM * Shree Rama Multi-Tech Ltd V/s CCE - 2009 (238) ELT 699 (T-Ahmd) * Agro Pack V/s CCE - 2009 (240) ELT 135 (T-Ahmd.) *ECE Industries Limited V/s CCE - 2009 (235) ELT 584 (T) * Aditya College of Competitive Exam V/s CCE - 2009 (16) STR 154 (T) * M/s Ador Fontech Ltd. V/s CCE - 2010-TIOL-1122-CESTAT-MUM * CCE V/s MTR Food Limited - 2011-TIOL....

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....AT, Ahmedabad * Essar Steel Ltd. V/s CCE- 2008 (11) TMI 105 - CESTAT, Ahmedabad * Universal Dredging & Reclamation Corpn. Ltd. V/s CCE-2021 (44) G.S.T.L. 401 (Tri. - Chennai) 3. Shri N P Makwana, LD. Superintendent (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. He further submits that the appellant have not declared the value of these services on which they are liable to pay service tax in their ST-3 returns. Even, they were having a belief that these transactions are not liable to service tax they should have declared the value as exempted service. In failure to comply this they have suppressed the fact. Hence, the demand of extended period is rightly sustainable. In support, he....