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Commissioner of Service Tax-I, Mumbai Versus Ms Katrina R. Turcotte

2015 (11) TMI 1484 - CESTAT MUMBAI

Demand of service tax - Liability prior to amendment made in sub class (zzb) of section 65 (105) - Held that:- Revenue appeal has to be dismissed of as we find that against the very same order respondent was in appeal before this bench in case [2012 .....

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(Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri . S.V. Nair, Supdt (AR) For the respondent : Shri. N.R.Mainkar Adv. ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original no.46-48/STC-I/B .....

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e in sub class (zzb) of section 65 (105) of the Finance Act 1994, and Commissioner has wrongly interpreted the expression Commercial concern . 3. Heard both sides and perused the records. 4. On perusal of the records, we find the Revenue appeal has t .....

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nd setting aside the impugned order. 5. The findings in the bench of are in paragraph no 6 and 7, which with respect we reproduce. 6. In this case, the appellant has provided the service for promotion of product by agreeing as model herself for adver .....

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manufactured by her client etc., therefore, the said activity falls under Business Auxiliary Service. The liability of service tax has not been disputed by the appellant. The appellants contention is that appellant has appointed M/s. Matrix as the .....

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n the name of M/s. Matrix and M/s. Matrix has to discharge service tax liability, thereafter the balance amount was to be paid to the appellant. It this set of facts, service tax liability has been discharged by Matrix on the above said activity cann .....

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f the appellant. By mere paying the service tax liability under wrong head does not mean that service tax liability has not been discharged. The allegation of the revenue that service has been rendered by appellant but has not discharged the service .....

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