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2015 (10) TMI 59 - AT - Service TaxWaiver of pre deposit - Valuation - payment of service tax on Net basis - Business Auxiliary Service - Held that:- Service tax was required to be paid by the appellant on the entire amount of commission received by the appellant under BAS. However, appellant paid service tax on the net commission retained by it as there was some confusion in this regard at that time. - there were indeed doubts (about whether service tax was to be paid on the entire commission received or on the net commission retained by DSA/DMA) of such a degree that CBEC thought it fit to clarify the matter.Therefore, prima facie extended period may not be invocable.In this case, the Show Cause Notice was issued on 31.07.2007 and the period of demand is as stated earlier July, 2003 to December, 2004. In these circumstances, appellant has an arguable case with regard to the demand being time barred. - Stay granted.
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