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2015 (12) TMI 273 - CESTAT MUMBAI

2015 (12) TMI 273 - CESTAT MUMBAI - TMI - Discharge of service tax liability - Business Auxiliary Service - Held that:- amount received by the appellant has been recorded as an income under the category of commission; hence, service tax liability arises under the “Business Auxiliary Service”. The lower authorities have rejected the contention raised by the appellant that no service tax liability arises on this amount on the ground that once the appellants received commission, they are liable to .....

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pondent : Shri. R.K. Das, Dy. Comm. (AR) ORDER Per: M.V. Ravindran 1. This appeal is directed Order-in-Appeal No. AGS(45)/ 129/2010 dated 18/03/2010 passed by Commissioner of Central Excise & Customs (Appeals),Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the discharge of service tax liability during the period 2005-06 to 2006-07 on an amount received as commission from M/s. Dr. B.B. Tanpure SSK Ltd. 4. Revenue is of the view that th .....

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l set of facts in the case of Dnyaneshwar Trust Vs. CCE, Mumbai - 2013 (31) STR 328 (Tri-Mumbai) held as under: The appellant has filed this application for waiver of pre-deposit of duty of ₹ 1,43,60,622/-, interest and penalties. The demand is confirmed on the ground that the appellant provided Business Auxiliary Service and received some amount from the sugar manufacturers on which appropriate service tax has not been paid. The contention is that the appellant is undertaking the activity .....

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