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2015 (11) TMI 680 - CESTAT MUMBAI

2015 (11) TMI 680 - CESTAT MUMBAI - TMI - Demand of service tax - Demand confirmed under Business Support Services whereas demand was raised under BAS - order beyond the scope of show cause notice - Held that:- The show cause notice specifically talks about the demands to be raised on the appellant under the category of 'Business Auxiliary Service' which was contested by the appellant before the lower authorities. The adjudicating authority has also recorded the findings as the service would fal .....

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nd raised on the commission received form M/s. JCB under 'Business Support Services' is liable to be set aside - Decided in favour of assessee. - APPEAL NO: ST/189/2010 - Dated:- 12-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri R.S. Indani, Advocate : For the Petitioner Shri R.K. Das, Dy. Commissioner (AR) : For the Respondent ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. AGS(14)133/2010 dated 11/01/2010 passed by the .....

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at these activities which resulted in receipt of commission by the appellant would fall under the category of Business Auxiliary Service . A show cause notice was issued which was contested by the appellant on merits as well as on limitation. The adjudicating authority confirmed the demands raised with interest and also imposed penalties. 3. On an appeal being preferred, the first appellate authority agreed with the contentions raised by the appellant as to non-taxability of the commission recei .....

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ed the services under Business Auxiliary Service while the first appellate authority has classified the same under Business Support Services which he cannot do so. It is his submission that on this ground only the impugned order is liable to be set aside. He would also submit that the extended period which has been invoked in the case of demand of service tax on commission received from M/s. JCB is also incorrect. He would submit that the penalty imposed by the appellate authority under Section .....

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