9911796707
TMI Blog2015 (11) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. AGS(14)133/2010 dated 11/01/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Aurangabad. 2. The issue involved in this case is regarding the service tax liability on the appellant on: (i) amounts received as commission from various finance companies for distribution of finance to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be invoked in respect of commission received from various finance companies. The first appellate authority, however, confirmed the demands raised under the head 'Business Support Services' for the commission received from M/s. JCB. Appellant contest the service tax liability on the commission received by them from M/s. JCB. 4. Learned counsel for the appellant submits that the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appellate authority holding that the extended period is not invokable in the case of service tax liability on commission received from financial institutions. We find that the first appellate authority has recorded correct reasoning for confirming the demand raised for the amounts received from the financial institutions by the appellant and we do not find any reason to interfere with such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liary Services' and in the appeal memorandum before the first appellate authority, the appellant herein contested the issue on that ground only. In our view, the impugned order of the first appellate authority is not going beyond the show cause notice issued. The first appellate authority has undoubtedly travelled beyond the allegations in the show cause notice and has confirmed the demands under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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