Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 452 - CESTAT MUMBAI

2015 (10) TMI 452 - CESTAT MUMBAI - TMI - Demand of service tax - Receipt of commission for supervising the harvesting and transportation of sugarcane from farmers field to the sugar factory - Held that:- issue is now squarely settled by this tribunal in the case of DNYANESHWAR TRUST (2014 (1) TMI 90 - CESTAT MUMBAI). - Impugned order is set aside - Decided in favour of assessee. - Appeal No.ST/632&640/10-Mum - Dated:- 1-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.S. Pruthi, Member .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the category of man power recruitment and supply agency services and discharged appropriate service tax liability. 4. It is the case of Revenue that the appellants hear-in receive some amount as commission from the Sugar factory; which is liable to be taxed under business auxiliary services, the appellants have not discharged the service tax liability. Both the lower authorities have held against the appellant. 5. Learned consultant would submit that the issue has been decided by the tribunal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch by both sides and perused the records. 8. The issue involved in this case is regarding the service tax liability on the appellants for an amount received as commission for supervising the harvesting and transportation of sugarcane from farmers field to the sugar factory. 9. We find that this issue is now squarely settled by this tribunal in the case of DNYANESHWAR TRUST (supra). We reproduce the entire judgment. 2. The appellant has filed this application for waiver of pre-deposit of duty of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g the above service, which was sown in the Books of Accounts as commission. The contention in the impugned order, (Para 6.3) is that the appellant has acted as commission agent and the commission agent is also covered under the scope of Business Auxiliary Service. The appellant claims the benefit of Notification No. 13/2003-S.T., dated 20-6-2003, which provides exemption in respect of Business Auxiliary Service Provided by commission agent in respect of agricultural products from service tax. Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version