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2009 (9) TMI 529 - AT - Service TaxBusiness Auxiliary Service- Notification No. 13/2003-ST., dated 20-6-03- The appellant provided taxable service of Business Auxiliary Service. During the period from 1-7-03 to 8-7-04, the service of commission agent provided by a person was exempt from Service tax under Notification No. 13/2003-ST., dated 20-6-03 and this notification was amended only w.e.f. 9-7-04 so as to make the appellant liable for payment of Service tax. The appellant was issued SCN dated 19-6-07 for recovery of Service tax on non-paid tax amounting to Rs. 2,13,7861- along with interest. Held that- the appellant that they were eligible for small service provider under exemption Notification No. 6/05-S.T. and same was not considered by the Asstt. Commissioner, this is a legal point which can be made at this stage and since this had not been earlier considered by the adjudicating authority, the same can be considered in course of t novo proceedings. Thus, the impugned order is set aside and the matter is remanded to the original adjudicating authority for re-determining the quantum of Service tax recoverable from the appellant keeping in view the directions as mentioned above.
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