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2019 (1) TMI 564 - AT - Service TaxClassification of services - Business Auxiliary Service or not - activity of providing service of overseas sale of sea foods for Indian exporters - Held that:- In the present case, though the appellant had claimed that they were appointed by the overseas buyers for procurement/purchase of sea foods for and on behalf of the overseas buyers, however, statements of the local exporters reveal that for sale of their sea food products to overseas buyers, they have paid the appellant commission in Indian rupees - the appellant had rendered services to the local exporters in the sale of the sea foods and received commission from them. Extended period of limitation - penalty - Held that:- Since the appellant had not registered themselves with the central excise and service tax department for payment of appropriate service tax on the commission amount received from the Indian exporters and not disclosed the said facts, hence the authorities below have rightly confirmed the demand with interest invoking extended period of limitation - consequently imposition of penalties also justified. Appeal dismissed - decided against appellant.
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