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2023 (4) TMI 505 - CESTAT KOLKATALevy of service tax - Business Auxiliary Service - appellant entered into an agreement with M/s Neelachal Ispat Nigam Limited (NINL) for marketing and sale of the products of NINL during the material period - HELD THAT:- It is the fact on record that the appellant is receiving commission agent at the rate of 3% of the sale value of goods sold by NINL and the Notification No.13/2003-ST dated 20.06.2003, clearly spelt that the commission agent means, “a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase”. As the appellant is getting his commission at the rate of 3% of the sale amount effected by that on behalf of NINL. In that circumstances, the appellant is entitled for benefit of Notification No.13/2003-ST dated 20.06.2003. The appellant is not liable to pay service tax during the period 01.07.2003 to 08.07.2004 - there are no merit in the impugned order demanding service tax amounting to Rs.62,11,908/- - no penalty is imposable on the appellant in the facts and circumstances of the case. Appeal allowed.
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