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2016 (9) TMI 742 - CESTAT NEW DELHI

2016 (9) TMI 742 - CESTAT NEW DELHI - TMI - Business Auxiliary Services - receipt of brokerage - The assessee acted as an intermediary between the two working companies in connection with the transfer of title of equipment and machineries. - Extended period of limitation - Held that:- Supreme Court in the case of Coaltar Chemicals Manufacturing Co. Vs. Union of India [2003 (10) TMI 52 - SUPREME COURT OF INDIA] has held that for invoking the suppression clause for demand of duty under the time ba .....

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favor of assessee. - ST/712/2010-CU(DB) - Final Order No. 53102/2016 - Dated:- 17-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Ranjan Khanna, AR for the appellant Shri Krishan Mohan Menon, Advocate for the respondent ORDER The Revenue appeal is directed against the order dated 25/02/2010. The dispute is regarding charging of service tax on the assessee under the category of Business Auxiliary Services. The assessee acted as an intermediary betw .....

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of brokerage to the extent of ₹ 2 crores was well within the knowledge of the department at the time of visit of audit officers in December, 2005 for purposes of departmental audit. 2. Heard Shri Ranjan Khanna, Ld. DR for the appellant as well as Shri Krishan Mohan Menon, Advocate for the respondent. 3. Both authorities below, after carefully considering the agreement entered into by the assessee with the service receiver, have come to the conclusion that the assessee has acted as a commis .....

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