TaxTMI 
TaxTMI 
2026 (9) TMI 1500
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...., ST/50566/2022, ST/50567/2022, ST/50568/2022, ST/51046/2022, ST/51047/2022, ST/51048/2022, ST/51715/2023, ST/51719/2023, ST/55341/2023, ST/55342/2023, ST/52368/2024, ST/52370/2024, ST/50053/2025, ST/50054/2025, ST/50088/2025, ST/50111/2025, ST/50112/2025 - FINAL ORDER NO. 51361 - 51387/2026<br>Service Tax<br>HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE SHRI P.V. SUBBA RAO, MEMBER (TEC....
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....ion No. 33/2012-ST dated 20.06.2012 and if their activity amounts to a taxable service then cum-tax benefit also be granted to the appellants. It is also submitted that as in this case the show cause notice has been issued by invoking extended period of limitation whereas the show cause notice has been issued for the period April 2014 to March 2017 on 29.09.2020. 3. Heard the parties. 4. We ....
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....nces of the case ; (b) Benefit of Notification No. 33/2012-ST wherein the taxable value of service is less than Rs. 10 lakhs which has not been given to them and (c) Tax-cum benefit also given to them. 6. After examining the records, we find that as the commission received by the appellants are taxable since 2003 in terms of Notification No. 7/2003-ST and without investigation....
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....m 26AS issued by Income Tax Department is showing the deduction of tax on the income earned by the appellants, therefore, the taxable turnover is required to be examined to ascertain the amount received towards taxable commission by the appellant, by the Adjudicating Authority. The appellants are directed to provide the details of their commission received which is taxable in terms of Notification....