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Bafna Motor Transport Co. (Poona) Versus Commissioner of Central Excise, Pune -III

2016 (4) TMI 154 - CESTAT MUMBAI

Demand of Service tax and imposition of penalty - Commission received liable to tax under business auxiliary service - Engaged in the business of transportation as well as providing transportation to their clients by hiring truck/vehicles from others on commission basis - Department claimed that the service tax liability on such transportation of goods to and fro Bajaj Auto Limited is discharged by M/s Bajaj Auto Limited, being one of the persons required to discharge the service tax liability u .....

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activity, cannot be considered again under 'business auxiliary service' as the appellant is not providing any service in relation to business auxiliary service. - Decided in favour of appellant - Appeal No. ST/763/2010 - Final Order No. A/86139/2016-WZB/STB - Dated:- 11-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Sagar Shah, Chartered Accountant For the Respondent : Shri A K Goswami, Addl. Commissioner (AR) ORDER Per M V Ravindran This appeal is challe .....

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ers on commission basis. It was perceived by the lower authorities that the amount received as commission from various owners of the vehicles is liable for tax under business auxiliary services which has escaped the tax for the period 2003-04 to 2005-06. Show cause notice was issued for demand of the tax with interest and for imposition of penalties on the ground that they are liable for such tax under business auxiliary services. After following due process of law the adjudicating authority con .....

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nt had their own fleet of trucks and whenever required used to hire trucks from various persons few of them being their own relative and used to get a small portion of the amount paid to such owners of the truck as commission and accounted the same in their accounts as commission received. It is his submission that such commission cannot be considered as a commission which would fall under the services of 'business auxiliary services' as they are not providing any such activity. He would .....

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