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TMI Blog2013 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... detail deliberation on the place of receipt of services and/or place of delivery of services whereas presently we are examining the impugned order and issues involved on a prima facie basis. Therefore the case laws referred by the Ld. Advocate are not relevant at this stage On the issue of applicability of service tax - Held that:- We find that the applicants are rendering their services to the distributors of the various mutual fund companies and not to the Mutual Fund Companies directly hence prima facie we are of the opinion that they are not strictly covered under the said principle of levy of service tax under reverse mechanism as laid down under Rule 2(1)(d)(vi) and applicable to mutual fund distributors of Mutual Fund Companies. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. SKP Securities Ltd., Kolkata during period 2005-06 and 2006-07. The said amounts were received by the Applicant in rendering the service for mobilization of mutual fund units for the said two financiers who are mutual fund distributors. It is the case of the Department that the said amount is chargeable to Service Tax under the Heading Business Auxiliary Services during the relevant period. 3. The Ld. Advocate appearing for the applicant submitted that the Commissioner, Jamshedpur does not have jurisdiction to issue and decide the show cause notice as the service is rendered at Kolkata. Secondly, he has argued that providing of services by the Applicant to the above Finance Companies is covered under principle of levy of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved by the Tribunal in the case of Nylex Traders (supra) nor as it has been clearly found by the adjudicating authority as in Ores India s case (supra). On merit he has contended that the Applicant has received the consideration for marketing the mutual fund on behalf of the Distributing Companies and hence cannot claim the benefit of the principle of Reverse charge mechanism. On the issue of limitation, he has submitted that the facts of rendering the said service against Commission came to the notice of the department on visit to their factory and on scrutiny of their records, besides, it is also a mixed question of facts and law and not a clear case that the entire demand is barred by limitation. His submission is that in deciding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is difficult to ascertain where the services are rendered and where the services are received unless a finding is recorded on these facts. We agree with learned A.R. (Commissioner) that it becomes a mixed question of facts and law and should have been raised before the Commissioner during the course of adjudication. Had such issue raised before the Commissioner then he could have recorded a finding whether the services were rendered/received at Kolkata or under his jurisdiction at Jamshedpur and accordingly the issue of jurisdiction could have been easily decided. We at this stage dispose the application of stay on a prima facie basis. The issue of non payment of service tax came to the knowledge of the department when they visited the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period of limitation which is again a mixed question of facts and law and needs detail analysis which could be made at the time of hearing of the appeal. There is no financial hardship pleaded by the Ld. Advocate. We find that the applicant could not make out a prima facie case for total waiver of pre-deposit of dues adjudged against them. Keeping in view the interest of the Revenue and the guidelines laid down by the Hon ble Supreme Court and other Hon ble High Courts from time to time including that of Hon ble Andhra Pradesh High Court in Shri Chaitanya s case (supra) and the attendant circumstances, we direct the applicant to deposit 25% of the Service Tax confirmed against them within a period of Eight Weeks from today and report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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