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2010 (7) TMI 194 - AT - Service TaxExemption under Notification No. 13/2003-S.T. - appellant were provider of service on commission basis to certain financial companies by way of collecting/forwarding prospective loanees and have been receiving commission for such service from the service receivers. Such service is taxable under ‘Business Auxilliary Service’. The appellant did not pay service tax for the period from July, 2003 to 9-9-2004. Proceedings were initiated against them. The adjudicating authority dropped all the proceedings initiated against the appellant on the ground that no tax was payable by them in view of Notification No. 13/2003-S.T., dated 20-6-2003. The adjudicating authority’s order was reviewed and the learned Commissioner has confirmed the demand of Rs. 1,69,852/- after denying the benefit of the aforesaid notification. Held that – appellant not covered under commission agent as per explanation in notification. Thus impugned order denying exemption sustainable.
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