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2018 (5) TMI 1463 - AT - Service TaxLiability of service tax - sub-broker - N/N. 25/2004-ST dated 10.09.2004 - Held that: - there is-no infirmity in the impugned order as the Commissioner (Appeals) has considered the relevant Notification issued by the Department and has also considered the precedent decision on the same issue. On an identical issue, this Tribunal in AMH TRADE SERVICE VERSUS COMMISSIONER OF C. EX., CUS. & S.T., CALICUT [2015 (12) TMI 267 - CESTAT BANGALORE] has considered the similar issue and has allowed the appeal of the assessee. The demands in this case on the appellant have arisen on the ground that the appellants have acted as sub-brokers for commodity trading. N/N. 3/2014-S.T. exempts service tax payable on the services provided by an authorized person or sub-broker to the member of a recognized association or a registered association in relation to a forward contract during the period from 10-9-2004 to 30-6-2012. Appeal dismissed - decided against Revenue.
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