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2018 (4) TMI 957 - CESTAT NEW DELHIBusiness Auxiliary Services - Commission on selling Agent - N/N. 13/2003-ST dated 20.06.2003 - Held that: - Notification No. 13/2003-ST dated 20.06.2003 granted exemption to Business Auxiliary Service provided by a “Commission Agent”. For the purpose of this Notification, “Commission Agent” was defined as “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.” - the appellant’s activity will be liable to payment of Service Tax during the disputed period but will not be eligible for the benefit of the Notification No.13/2013. Extended period of limitation - Held that: - the appellant has failed to file the statutory return under Section 70. The details of commission and other details were also submitted only during investigation - Revenue was justified in raising a demand within the period of five years. Appeal dismissed.
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