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2019 (8) TMI 388 - AT - Service TaxDemand of service tax - commission paid to sales agent located abroad - reverse charge mechanism - benefit of N/N. 13/2003-ST - penalty - Invocation of extended period of limitation in the second SCN - HELD THAT:- It has been already held by Hon'ble Bombay High Court in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION VERSUS UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT] that no demand can be sustained prior to 19.04.2006 as per Section 66A. Therefore the said demand for the period prior to 19.04.2006 is set-aside. Payment of commission in relation to agriculture product - Benefit of N/N. 13/2003-ST- HELD THAT:- It is seen that Dehydrate onion is not covered by the said definition and Dehydrate onion cannot be called as agricultural produce. Dehydrate onion cannot be called as agricultural produce in terms of Notification No. 13/2003-ST. Notification No. 14/2004-ST dated 10.09.2004 is also not applicable in the instant situation as the service provided are not covered by any clause of the said notification. Invocation of extended period of limitation in the second SCN - HELD THAT:- The appellant had resisted supplying documents and data. The facts are not disputed by the appellant and in these circumstances, there was suppression of facts and consequently, extended period has been rightly invoked, in the subsequent notice also. The entire demand for the period after 18.04.2006 is upheld - Penalty imposed under Section 78 is also revised as equal to the demand confirmed in the order - appeal allowed in part.
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