TMI Blog2018 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... lected service tax can be recovered by invoking provision under Section 73 of Finance Act, 1994 and that present show cause notice did not invoke Section 73A of Finance Act, 1994 and, therefore, the said issue should not interfere in the decision making in the present case - appeal allowed - decided in favor of appellant. - APPEAL No. ST/51697/2015-CU[DB] - ST/A/72390/2018-CU[DB] - Dated:- 20-9-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. It appeared to Revenue that appellant was providing taxable services since 2008-09 and mis-declared the value of taxable consideration received and was providing services such as advertisement service and business auxiliary service so. On the basis of information in form 26AS, bank statements, balance sheet and profit and loss account the monitory consideration received by the appellant was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not covered by service tax. He has further submitted that the commission that was received from newspapers was an incentive for forwarding the advertisement for the newspapers and service recipient in the said case was a customer and this was not commission of sale of goods and, therefore, he did not get covered by Business Auxiliary Service. He has submitted that printing of flex did not invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 and, therefore, the said issue should not interfere in the decision making in the present case. 5. Heard learned AR who has fairly agreed that there is no time limit for demand of service tax under Section 73A of Finance Act, 1994. 6. Having considered the rival contention and on perusal of record we find that the aforementioned submissions of learned counsel for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
