TMI Blog2010 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... same time, it would be unfair to deny the benefit of exemption if the appellant is entitled to it. Therefore the matter is to be remanded to the Original Adjudicating Authority to verify whether the appellant is eligible for exemption under the notification claimed by them. - ST/161/09 - WZB/AHD/2010 - Dated:- 21-5-2010 - CORAM: MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Per: B.S.V. Murthy: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled to exemption available to commission agents who are rendering the service up to 09.09.04 and therefore the actual liability on the appellant would be Rs.1.08 lakhs only whereas they have already deposited Rs.3,08,881/-. He also submits that since the appellant is a proprietorship firm and there was lack of knowledge on their part there was no intention to evade duty. A lenient view call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from 01.07.03 to 09.09.04 under Notification No.13/2003 dated 20.06.03 was not made before both the lower authorities. Both the lower authorities have considered the appellant as a distributor and have held in liable for payment of service tax with effect from 01.07.03. Since whether the appellant was acting as a distributor or as a commission agent has to be decided on the basis of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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