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2019 (6) TMI 273

related to agricultural produce - N/N. 13/2003-ST dated 20.06.2003 until 09.04.2004 - HELD THAT:- We find that the demand was raised on the commission received by the appellant under the head of Business Auxiliary Services which was exempted from 01.07.2003 vide notification 13/2003-ST dated 20.06.2003 until 09.04.2004 when this exemption was confined to exemption on agricultural produce only. Thi .....

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al is filed against Order-in-Appeal No. 04/2009 (V-II) ST dated 25.02.2009. 2. The appellant has entered into an agreement as franchisee of M/s Huttchison Essar South Ltd., (HESL). For acting as the franchisee and selling their products, HESL paid commission to the appellants which was sought to be taxed by the department as Business Auxiliary Services and demand of service tax was raised for the .....

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r, 2002 could not be correlated with the show cause notice which was from the period July, 2003 onwards. As the demand was calculated from the period July, 2003 onwards, the payments made prior to this date cannot be set off against the amounts received during this period. Learned counsel for the appellant contests this demand. He also raised an additional point which was not raised before the low .....

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anation:- For the purpose of this notification, commission agent means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. 2. This notification shall come into force on the 1st day of July, 2003. 3. He would submit that this exemption continued until 09.07.2004 when by notification 08/2004-ST, the ex .....

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ee was a reimbursable expense and not so according to the department. Accordingly, the demand for the period 01.07.2003 to 09.04.2004 is set aside with consequential relief. As far as the request for setting aside of penalties under section 76 and 78 is concerned, we do not find that the assessee has made any strong case as to why the penalties need to be waived under section 80. Consequently, we .....

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