TMI Blog2019 (6) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... This period also covers the disputed amount of ₹ 7,11,711/- which according to the assessee 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 u/s 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 u/s 80. Appeal allowed in part. - Appeal No. ST/325/2009 - A/30548/2019 - Dated:- 4-6-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Present for the Appellants: Shri D. Viswanathan, Advocate Present fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 lower authority that entire demand was on the commission amount which they received under the head of Business Auxiliary Services as can be seen from the show cause notice and the annexure thereto and notification 13/2003-ST dated 20.06.2003 exempted the commissions received by commission agents from the head of Business Auxiliary Services. This notification reads as follows: Business auxiliary services provided by commission agents Exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined to exemption on agricultural produce only. This period also covers the disputed amount of ₹ 7,11,711/- which according to the assessee 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 pass the following order. 5. The appeal is partly allowed by setting aside demand, interest and penalties for the period 01.07.2003 to 09.04.2004 with consequential relief. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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