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TMI Blog2010 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... uxiliary Service'. Learned Counsel submits that the appellant is paying commission to foreign agents for procuring orders. It is her submission that prior to 18-4-2006, said commissions are not taxed in the hands of the appellant. Held that - in the light of the decision of Indian National Shipowners' Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, service received from non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees one thousand only) (v) Penalty Rs. 1,10,00,000 (Rupees one crore and ten lakhs only) 2. Heard both sides and perused the records. 3. After hearing both sides for sometime, we find that the appeal itself could be disposed of at this juncture as the issue lies in a narrow compass. Hence, after waiving the condition of pre-deposit of the amounts involved, we take up the appeal itself for dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by them as a commission in the form of Bank Realization Certificate. 5. Learned SDR would submit that the activity of paying commission to the foreign agents is liable for Service Tax from 1-8-2002 in terms of rule 2(1)(d)(iv) of the Service Tax Rules, 2002. 6. After considering the submissions made at length by both sides, we find that as regards Service Tax liability on the recipient of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m has to be taxed, if at all, and not the amount for which bills have been raised. Then it is also seen that they have been pleading the issue of time bar. It is noted that there are no findings on these points. 7. Holding that the services rendered (sic) by the appellant would be taxable after 18-4-2006, we set aside the impugned order and remand the matter back to the Adjudicating Authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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