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Commissioner of CE And Customs, Nagpur Versus M/s Pioneer Associates

2015 (12) TMI 1449 - CESTAT MUMBAI

Business Auxiliary Service - Invocation of extended period of limitation - commission received by the respondent from BSNL for the sale of SIM cards - Held that:- in the case of Prakash R. Jaiswal (2015 (12) TMI 680 - CESTAT MUMBAI), it was held that .....

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nt-assessee needs to be set aside and we do so. However, for the demand within the period of limitation from the date of issuance of show-cause notice we hold that the appellant-assessee is liable to pay the service tax liability along with interest. .....

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Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri A B Kulgod, Asst Commissioner (AR) For the Respondent : None ORDER Per M V Ravindran This appeal is filed by the Revenue against the Order-in-Appeal No. SR/400/NGP / 2010 dated .....

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y representation from the respondent-assessee. 3. After hearing learned D.R. and perusal of the records, it transpires that the issue is regarding service tax liability for the period October 2004 to September 2009 on the commission received by the r .....

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iness Auxiliary Service" and confirmed the demand but the first appellate authority set aside the demands. 4. Learned D.R. was correct in bringing to our notice that identical issue has been decided by this Bench in the case of CCE v. Prakash R. .....

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d held against the assessee therein holding that the service tax liability arises:- "4.1 As regards the service tax liability in respect of Sl. (a) herein above, we find that the issue is regarding the service tax on BSNL recharge coupons which .....

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um and there were many conflicting views by various benches. 4.2 As regards the service tax liability under "Business Auxiliary Service" wherein the appellant - assessee in this case could have entertained bonafide belief as to that he is n .....

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eriod in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from the appellant-assessee needs to be se .....

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