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2015 (11) TMI 223 - CESTAT AHMEDABADBenefit of exemption Notification No. 13/2003-ST dated 20.6.2003 - Commission Agent service - Held that:- commission was paid on principal to principal and case to case basis, depending upon various factors and quantum of commission is depending on such sale or purchase by the customer from the principal. It is categorically stated that they received commission only on sale of materials and payment is received from the customer. Notification No. 13/2003-ST extended the exemption to Business Auxiliary Services provided by a Commission Agent from service tax leviable thereon, under Section 66(2) of the Finance Act, 1994. Explanation to the said notification clarifies that Commission Agent is one who causes sale or purchase of goods on behalf of another person for a consideration, which is based on the quantum of such sale or purchase. - Respondent was already registered with the Service Tax authorities and availing the benefit of exemption notification 13/2003-ST and therefore, it was within the knowledge of the Respondent that this exemption notification was amended by Notification No. 08/2004-ST dated 09.7.2004. It is noted that they have started paying service tax from 10.09.2004 but there is no reason as to why they were not paying service tax from 09.7.2004. We have also noticed that respondent had not filed monthly ST-3 returns during the period 01.7.2003 to 09.09.2004. The adjudicating authority observed that Respondent suppressed the material fact regarding receipt of Commission regarding the services provided by them, in our view, it is sufficient to construe suppression of fact with intent to evade payment of tax. Hence, extended period of limitation would be invoked - demand of service tax alongwith interest for the period 09.7.2004 to 09.09.2004 is upheld - Decided in favour of Revenue.
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