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2017 (9) TMI 941 - AT - Service TaxTaxability - commission received for distribution of mutual fund units of various mutual fund companies during the period w.e.f. 09/07/2004 to 31/03/2005 - case of appellant is that the main contractor has duly discharged service tax liability on the said commission - Held that: - similar issue decided by the Larger Bench in the case of Vijay Sharma & Co. Versus. Commissioner of Central Excise, Chandigarh [2010 (4) TMI 570 - CESTAT, NEW DELHI], where it was held that sub-brokers are not liable to pay any service tax as the same has already been paid by the main stock broker. Extended period of Limitation - Held that: - In this case for the period 9th April 2004 to 31st March, 2005, the SCN has been issued on 24/01/2009 - the demand is time barred on limitation. Appeal allowed on merits as well as limitation - decided in favor of appellant.
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