TMI Blog2017 (9) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... o plead its defence if any - appellant may get fair opportunity of hearing through the course of re-adjudication - appeal allowed by way of remand. - ST/60500/2013 - FINAL ORDER NO. 55981/2017 - Dated:- 14-6-2017 - Shri D.N. Panda, Judicial Member and Shri Ashok K. Arya, Technical Member Ms. Surabhi Sinha, Advocate for appellant Shri Sanjay Jain, DR for respondent ORDER Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance sheet of South Eastern Coalfields Ltd. (SECL) and issued notices under Section 72 of the Finance Act, 1994. Total taxable value for the period October 2005 to December 2010 under rent-a-cab service was determined of ₹ 1,54,57,740/- and service tax of ₹ 17,81,111/- thereon was determined. Similarly, the commission received was taxed under BAS relating to the period from Octobe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hirer which can be examined from the facts and evidence that shall be placed by the appellant in the course of readjudication. Similarly, there shall be no tax liability on the commission since appellant was no serving clients of hirer. No auxiliary service being provided to carry on business, the commission which was independent receipt under contractual terms cannot be regarded as BAS receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided. But appellant deserves a hearing to plead its defence on that count. Similarly, earning of commission also requires fresh hearing granting a reasonable opportunity of hearing to appellant. 8. Considering prayer of the appellant that it may get fair opportunity of hearing through the course of readjudication, on the light of the facts and evidence, and law applicable, the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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