2008 (5) TMI 131

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..... .G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner has demanded differential service tax and education cess totalling to Rs. 56,35,273/- from the appellants by invoking the larger period of limitation under Section 73(1) of the Finance Act, 1994 and has also imposed penalties on them under Sections 76 and 78 of the said Act. The demand is f .....

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..... from the records that, in respect of commission received by a commission agent engaged in the sale of goods supplied by principal, there was exemption up to 10-9-2004 under Notification No. 13/03-ST. Under another Notification No. 12/03-S.T., dated 20-6-2003, the Central Government had granted exemption from payment of service tax on goods and materials sold by a service provider in the course of .....

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..... alue of goods and materials sold in the course of rendering of Maintenance and Repairs Service and Installation and Commissioning Services. According to learned Counsel, the benefit of the aforesaid Notifications was denied on untenable grounds. We have heard the learned SDR also, who has reiterated the findings of the Commissioner. 3. After considering the submissions, we have found prima facie .....

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