TaxTMI 
TaxTMI 
2025 (11) TMI 1551
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant with applicable interest and penalty equal to the demand confirmed. He also upheld the penalty imposed by the learned Adjudicating Authority on the appellant vide Order-in-Original under the provisions of Section 77(1) (a) and Section 77(2) of the Finance Act, 1994. However, he dropped the demand of service tax on the services provided after 01.10.2014. Since the demand for the said period was found not sustainable therefore, interest and penalty levied under Section 75 and 78 of the Finance Act, 1994 was also dropped. 2. The facts of the case in brief are that during the course of audit of the CERA Ahmedabad, it was observed that the appellant had paid commission to their overseas commission agent on export of goods and on overseas ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed the demand of service tax on the services provided after 01.10.2014. He also imposed interest and penalty thereon for the said period under the provisions of Section 75 and 78 of the Finance Act, 1994. Feeling aggrieved from the impugned order dated 07.02.2018 passed by Commissioner (Appeals), the present appeal has been filed before this Tribunal. 3. Learned Counsel for the appellant submitted that the order passed by learned Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice in as much as there is no allegation in the Show Cause Notice that the appellant had mis-classified the service covered by Invoice No. 2042 dated 17.07.2011 and Invoice No. 2858 dated 30.03.2012. Therefore, the impugned order is not tenab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat Rule 9 of the Place of Provision of Specified Service Rules, 2012 as notified vide Notification No. 28/2012-ST dated 20.06.2012, prevailing during the period involved in the present case, is as follows:- "Place of provision of specified services. The place of provision of following services shall be the location of the service provider:- (a) Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) Online information and database access or retrieval services; (c) Intermediary services; (d) Service consisting of hiring of means of transport, upto a period of one month. Learned AR for the Revenue further submitted that it ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd further, there is no proof of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any provisions or rules with intent to evade payment of service tax. The Adjudicating Authority had not given any findings on how the service tax can be demanded by invoking extended period of limitation of five years as against normal period of 18 months, applicable to the period covered by the Show Cause Notice. It was only with introduction of Finance Act, 2016 which came into effect from 14.05.2016 onwards, that period of 30 months was introduced. 6.1 It is also pertinent to note here that appellant's contention that consultancy service cannot be classified under Business Auxiliary Service was duly accepted by learn....