TMI Blog2018 (4) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under or under BAS? - Held that: - The appellants have been appointed as consignment commission sales agent on behalf of their principal. It is clearly mentioned as ‘Commission Sales Agent’ in the agreement and not as ‘Clearing and Forwarding Agent’ - on the commission received the appellant has been discharging Service Tax under BAS with effect from 9-7-2004 when such commission agent act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould fall under Clearing Forwarding Agent Services which have become taxable with effect from 2001. A show cause notice was issued for the period 2001-02 to 2004-05 upon the commission received on consignment sales. After due process of law, the original authority confirmed the demand along with interest and imposed penalties under Sections 76, 77 and 78 of the Finance Act, 1994. In appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them prior to 9-7-2004 cannot be taxable under the category of Clearing and Forwarding Agent Service. He prayed that the appeal may be allowed. 3. The ld. AR reiterated the findings in the impugned order. 4. Heard both sides. 5. We have perused the commission agent s agreement carefully. The appellants have been appointed as consignment commission sales agent on behalf of their princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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