TMI Blog2018 (10) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. The said sub-rule has clearly been interpreted by Hon’ble High Court also in the case of Sangamitra Service Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] - the appellant had a bonafide reason to believe that the tax is payable only on the Commission received by them - Invocation of extended period and penalty not justified. Appeal allowed in part. - Application no.: ST/CROSS/77/2010, Appeal No. ST/62/2010-DB, ST/476/2009-DB - A/12032-12033/2018 - Dated:- 20-9-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Jigar Shah, Ms. Priyanka Kalwani (Adv.)/ AR For the respondent: Mr. A. Mishra, Dy. Commr., (AR)/ Advocate ORDER Per: Raju The appeal has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been preferred by the Revenue. Learned Standing counsel appearing for the Revenue submitted that as per the provisions of Rule 6(8) of Service Tax Rules, 1994, the value of taxable service in relation to the services provided by the Clearing and Forwarding Agent to the client for rendering services of Clearing and Forwarding operations, in any manner, shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client, engaging such agent. He further submitted that considering the charges collected towards freight, labour, electricity, telephone, etc., in connection with clearing and forwarding services, the same would form part of remuneration/commission. 7. We do not ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they have not challenged the confirmation of demand on merit. The only challenge is in respect of the invocation of extended period of limitation. 4. We have gone through rival submissions. From the grounds of appeal of M/s Uniware Distributors Pvt. Ltd. it can be seen that they have not challenged the demand on merit and, thus, it is not open to them to raise the said issue now. It is seen that various decisions cited above have held that under Rule 6(8) of the Service Tax Rule 1994, the tax can be levied only on the amout of commission received for the services. The said sub-rule has clearly been interpreted by Hon ble High Court also in the case of Sangamitra Service Agency (supra). In these circumstances, it can be said that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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