TMI Blog2014 (7) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... For the period prior to July 1, 2003 there was no specific category of commission agent's service. Commissioner applies section 65A for determination of classification of service. When prior to July 1, 2003 BAS was not in existence, there is no reason to apply section 65A in this case. Commissioner classifies the service as C and F service for 2001-02 and under BAS with effect from July 1, 2002 though there was no proposal classifying the service under BAS in the show-cause notice and he has confirmed the entire demand. - matter remanded back - Decided in favour of assessee. - ST/404 of 2008 - Final Order Nos. 56543,56544 of 2013 - Dated:- 30-5-2013 - RAGHURAM G. J. (PRESIDENT) AND SAHAB SINGH TECHNICAL MEMBER , JJ. For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from May 26, 2001 till date of payment was imposed under section 76 of the Act. (iii) Penalty of ₹ 500 was imposed under section 75A of the Act. (iv) Penalty of ₹ 1,000 was imposed under section 77 of the Act. Above order in original is challenged by the assessee in the present appeal. Revenue has challenged the impugned order on the ground that up to April 17, 2006 penalty is imposable at ₹ 200 per day as imposed by the Commissioner in the impugned order but with effect from April 18, 2006 till date of payment penalty is imposable at two per cent of outstanding tax amount per month till such failures continues as the same is higher the ₹ 200 per day and is mandatory under section 76 of the Act. Heard Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001-02 and 2004-05. We find that there is an agreement dated April 11, 2001 between assessee and NICL for appointment as depot operator for organizing and promoting sale of their CLP for the year 2001-02. There is no agreement between NICL and assessee for the period 2004-05. Commissioner in the order in original has observed that since show-cause notice nowhere mentions that payment was received under head of freight, loading/unloading, general expenses and incentive, services provided by assessee to NICL is business auxiliary service (BAS) with effect from July 1, 2003. For the period prior to July 1, 2003 there was no specific category of commission agent's service. Commissioner applies section 65A for determination of classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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