9911796707
TMI Blog2015 (12) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was initially paid the commission and the subsequent rejection of the said commission has to be treated as penal in character in which case it has to be held as if the appellant has received the service consideration. However, we find no merit in the above contention of the Revenue. The said rejection of commission is only in respect of those services which were not fully completed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-CU(DB) - Final Order No. ST/A/51833/2014-CU(DB) - Dated:- 17-4-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Ms. Asmita A. Nayak, Advocate, for the Appellant. Shri R.K. Mishra, DR, for the Respondent. ORDER After hearing both the sides, we find that the appellant is a commission agent franchisee of M/s. Tata Tele Services Ltd. for providing the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the services not actually rendered or completed by them. In respect of the said Commission, originally received and subsequently rejected, the appellant did not pay any service tax. 3. By entertaining a belief that the said rejected commission is required to be taxed, the service tax proceedings were initiated against the appellant by invoking the longer period of limitation resulting in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were not fully completed by the appellant. The Commission is to be received by the assessee only on full completion of the services. There is also no indication in the agreement so as to show that the rejection commission is penal in character. At this stage, we also take note of the Hon ble Punjab Haryana High Court decision in the case of Commissioner of Central Excise and Service Tax, J ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
