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2019 (6) TMI 273 - AT - Service TaxTaxability of commission agents - Business Auxiliary Services - commission received for acting as the franchisee and selling their products, HESL - Exemption on agricultural produce - Commission related to agricultural produce - N/N. 13/2003-ST dated 20.06.2003 until 09.04.2004 - HELD THAT:- We find that the demand was raised on the commission received by the appellant under the head of Business Auxiliary Services which was exempted from 01.07.2003 vide notification 13/2003-ST dated 20.06.2003 until 09.04.2004 when this exemption was confined to exemption on agricultural produce only. This period also covers the disputed amount of ₹ 7,11,711/- which according to the assessee was a reimbursable expense and not so according to the department. Accordingly, the demand for the period 01.07.2003 to 09.04.2004 is set aside with consequential relief. As far as the request for setting aside of penalties u/s 76 and 78 is concerned, we do not find that the assessee has made any strong case as to why the penalties need to be waived u/s 80. Appeal allowed in part.
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