9911796707
TMI Blog2017 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ived as commission from multiple/chain marketing system - the service tax liability within the period of limitation from the date of issuance of SCN is liable to be paid along with interest. Levy of tax - amount of profit in trading activity - Held that: - being trading activity during the relevant period was not taxable under the Business Auxiliary Service as the appellant was undertaking the purchase and sale of goods of M/s. Amway - no levy of tax. Imposition of penalties - Held that: - the appellant had justified the case for non-discharging of tax liability. Accordingly, the penalties imposed on the appellant are set aside. Appeal disposed off - decided partly in favor of assessee. - ST/85053/13 - A/85476/17/STB - Dated:- 23- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charanjeet Singh Khanuja 2016 (41) STR 213 (Tri. Del.) and is against him. It is his further submission that in the same case the Tribunal was considering the period as is in this appeal i.e. May 2006 to October 2008 and has held that there cannot be any extended period of limitation. He would draw our attention to the show-cause notice dated 18.08.2009 which was issued to them for demand of tax for the period May 2006 to October 2008. It s his submission that the amount of service tax confirmed on the difference between the purchase price and sale price of the product from M/s Amway that being trading activity, no service liability arises. 5. Learned D.R. submits that the issue is now squarely covered by the judgement of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. The Department s contention, on the other hand, is that the assessees neither obtained service tax registration nor did they declare their activities to the jurisdictional Service tax authorities nor did they file ST-3 Return and, therefore, they are guilty of suppression of relevant facts and deliberate violation of the provisions of Finance Act, 1994 and of the Rules made thereunder with intent to evade payment of tax. On considering the rival submissions on this point, we are of the view merely because the assessees did not apply for Service Tax Registration or did not file ST-3 Returns or did not declare their activities to the jurisdictional central excise authorities, it cannot be inferred that this was a wilful act with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t received as commission from multiple/chain marketing system. At the same time we hold that the service tax liability within the period of limitation from the date of issuance of show-cause notice is liable to be paid along with interest. The lower authorities will work out the demand of duty on amount only within the period of limitation from the date of issuance of show-cause notice and charge interest in accordance with law. 6.3 As regards the service tax liability on the amount of profit in trading activity i.e. difference between purchase price and sale price, we hold that being trading activity during the relevant period was not taxable under the Business Auxiliary Service as the appellant was undertaking the purchase and sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
