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TMI Blog2013 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... n cess on the same for material period. Appellant is also directed to pay interest on the said amount. On perusal of the records, I find that the appellant has pre-deposited an amount of Rs.1 lakh. Lower authorities are directed to work out the exact amount of service tax liability, interest thereof and adjust the amount from the pre-deposit already made by the appellant. As regards the penalty imposed by the first appellate authority in non- filing of return under Section 77, I uphold the same. As regards the penalty imposed under Section 78 by the appellate authority, I find that during the material period, appellant could have entertained a bonafide belief that up to 10.9.04 they are eligible for benefit of Notification No.13/03-ST. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r half yearly return for October, 2004 to March-05. The service tax on the remaining amount works out to Rs.3,06,345/- which is required to be recovered. Further, the Appellant had not obtained the Registration under the category of Business Auxiliary Service w.e.f.1.7.03 as required under Section 69 and also failed to file periodical half yearly returns for the period April-03 to September-03 and October-03 to March-04. For the period 1.4.04 to 30.9.04 they have filed NIL returns belatedly on 11.11.04 whereas they had received the commission during the said period. Accordingly, a show cause notice dated 27.4.08, invoking the extended period was issued to them for recovery of service tax amounting to Rs.3,06,345/- under Section 73 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve already discharged the service tax liability with interest and have filed the returns accepting the tax liability on them as a commission agent. It is his submission that for the period 9.7.04 to 9.9.04 there was no bifurcation of the demand that is confirmed on the appellant. He would submit that he is producing a chartered accountants certificate wherein the value of the amounts received as a commission agent for the period 9.7.04 to 9.9.04 and submits that the amount of Rs.4,91,574/- is received as commission and service tax liability on it will be approximately Rs.49,157/- which he submits, appellants are ready to pay with interest. It is his submission that the penalties imposed by the first appellate authority under Section 78 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of the lower authorities. I find that the certificate produced by the appellant of their chartered accountant indicates a receipt of an amount of Rs.4,91,574/- as a commission during the material period from various parties. In my considered view this amount can be taken as an amount received by the appellant as it is certified by a chartered accountant. In view of this, holding that for the period 9.07.04 to 9.09.04 the appellant is liable to service tax liability on the amount of Rs.4,91,574/- which works out to Rs.49,157/-. I confirm the said demand of service tax liability of Rs.49,157/- and proportionate education cess on the same for material period. Appellant is also directed to pay interest on the said amount. On perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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