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2019 (8) TMI 388

..... d SCN - HELD THAT:- It has been already held by Hon'ble Bombay High Court in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION VERSUS UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT] that no demand can be sustained prior to 19.04.2006 as per Section 66A. Therefore the said demand for the period prior to 19.04.2006 is set-aside. Payment of commission in relation to agriculture product - Benefit of N/N. 13/2003-ST- HELD THAT:- It is seen that Dehydrate onion is not covered by the said definition and Dehydrate onion cannot be called as agricultural produce. Dehydrate onion cannot be called as agricultural produce in terms of Notification No. 13/2003-ST. Notification No. 14/2004-ST dated 10.09.2004 is also not applicable in the instan .....

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..... paying commission to sales agent located abroad and the demand is raised in terms of Section 66A. Ld. Counsel pointed out that they are entitled for full exemption under Notification No. 14/2004-ST dated 10.09.2004 as their service was in respect of agriculture products. He also argued that they are also entitled to Notification No. 13/2003-ST dated 20.06.2003, as amended by Notification No. 8/2004-ST dated 09.07.2004 which grants exemption in respect of commission paid for sale of agricultural produce. He argued that products manufactured by them being Dehydrate onion, is an agriculture produce. 3. He also argued that the issue was under dispute and benefit of section 80 of Finance Act, 1994 for penalties should be extended. He also argued .....

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..... ide. 6. Ld. Counsel claimed the benefit of Notification No. 13/2003-ST. It is seen that Notification No. 13/2003-ST, as amended, exempts commission paid in respect of sale of agricultural products. The said notification defines the agricultural produce as under:- (ii) agricultural produce means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggery, raw vegetable fibres such as cotton, flax, jute, indigo, unmanufactured tobacco .....

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..... of the same set of facts. In the case of Nizam Sugar Factory, first show cause notice for recovery of short paid duty for the period from February 1978 to September 1982 had been issued on 28-2-84 invoking extended period by making allegation of wilful misstatement, suppression of facts etc. and subsequently a second show cause notice dated 16-7-87 was issued for the subsequent period from October 1982 to March 1987 on the basis of same set of facts making allegation of wilful statement, suppression of facts, and it is in this background that Hon ble Supreme Court held that the second show cause notice could not be issued by invoking extended period on the basis of same set of facts. The facts of this case are different. There is no dispute .....

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