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TMI Blog2015 (1) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... uota of sales. It was then reimbursed to it. - Commissioner (Appeals) after discussing the material on record, has recorded a finding that this was the expense that was done by the Assessee as a pure agent of SBL and this finding has been upheld by the Tribunal. - There is no illegality in the reasoning or in the finding. - Decided against Revenue. - Tax Case No. 50 of 2012 - - - Dated:- 30-1-2014 - Yatindra Singh, C.J. and Prashant Kumar Mishra, J. Shri Manish Sharma, Advocate, for the Appellant. Shri Neelabh Dubey, Advocate, for the Respondent. JUDGMENT This tax appeal is against the order of the Customs, Excise Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal), dated 11-1-2012 [2012 (28) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the amount of money received from SBL. 5. The AO by its order, dated 30-8-2007 confirmed the notice for the Service Tax on the aforesaid amount alongwith the interest, the penalty of the same amount as that of the Service Tax was imposed under Section 78 of the Finance Act, 1994 (the Act), and the penalty of ₹ 100 per day was imposed for the period the Service Tax was not paid under Section 76 of the Act. 6. Aggrieved by the order, the Assessee filed an appeal. This appeal was partly allowed by the Commissioner (Appeals) by his order, dated 15-10-2007. 7. The Commissioner (Appeals) held that the Service Tax could only be levied on item No. 2 namely on the commission claim i.e. namely on the amount of ₹ 1,22,25,34 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay Service Tax on the amount received under the head - Primary claim/Retailer scheme or not? 14. Section 67 of the Act is titled as Valuation of taxable services for charging Service Tax . It defines how the valuation of taxable service is to be calculated on which the Service Tax is to be paid by the Assessee. 15. Section 94 of the Act is titled as Power to make rules . It empowers the central government to frame rules for carrying out the provisions of the 1994 Act. 16. Sub-section (1) of Section 94 (94(1)) of the Act empowers the central government to frame rules to carry out the provisions of the chapter. Sub-section (2) of Section 94 (94(2)) of the Act provides the power to frame rules regarding the matter specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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