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Shramik Sarva Seva Trust, Mula Parisar Sarva Seva Sangh Versus Commissioner of Central Excise, Aurangabad

2015 (10) TMI 452 - CESTAT MUMBAI

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 (Technical), JJ. For the Petitioner : Shri .....

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d 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 in the case of DNYANESHWAR TRUST V CCE Mum .....

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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 ₹ 1,43,60,622/-, interest and penalt .....

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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. The contention is that the appellant is deal .....

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