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TMI Blog2015 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion retained by it as there was some confusion in this regard at that time. - there were indeed doubts (about whether service tax was to be paid on the entire commission received or on the net commission retained by DSA/DMA) of such a degree that CBEC thought it fit to clarify the matter.Therefore, prima facie extended period may not be invocable.In this case, the Show Cause Notice was issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod July, 2003 to December, 2004 on the ground that the appellant provided Business Auxiliary Service (BAS) to banks and Non Banking Financial Companies (NBFCs) by working as their Direct Selling Agent (DSA) / Direct Marketing Agent (DMA) with regard to financing of cars and was paid commission for the same. 2. The appellant has contended that (i) it has already paid ₹ 10,76,391/- towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of both sides. We are prima facie in agreement with Revenue that service tax was required to be paid by the appellant on the entire amount of commission received by the appellant under BAS. However, we find some force in the contention of the appellant that it paid service tax on the net commission retained by it as there was some confusion in this regard at that time. We find that CBEC circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dealers to the customers, whether tax would be leviable only on that part of incentive, which is retained by the dealers or whether it would be on full amount? * * * * * * * * 4. The tax is payable on the gross commission received by the automobile dealer. In some cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le.In this case, the Show Cause Notice was issued on 31.07.2007 and the period of demand is as stated earlier July, 2003 to December, 2004. In these circumstances, appellant has an arguable case with regard to the demand being time barred. 5. In the light of the foregoing analysis and as more than 50% of the impugned demand and some interest has already been paid by the appellant, we waive furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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