2017 (9) TMI 80

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..... notification - demand set aside. Cutting charges - Held that: - In terms of Section 65(19) ‘Business Auxiliary Services’ does not include any activity that amounts to ‘manufacture’ within the meaning of Section 2(f) of Central Excise Act, 1944. As such, we find no justification to the service tax liability on such activities. Appeal allowed - decided in favor of appellant. - ST/1837/2010-CU .....

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..... April, 2004 to June, 2009. Penalties under various sections of Finance Act, 1994 were also imposed on the appellant. 2. Ld. Counsel for the appellant submitted that service tax liability on the commission received was exempted till July, 2004 in terms of Notification No. 13/2003-S.T., dated 20-6-2003. The service tax liability in respect of commission received during the period 2005-06 to 2007- .....

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..... by them, we note that on merit the issue has not been contested by the appellant. However, it has been submitted that such service, as Commission Agent, has been exempted by Notification No. 13/2003-S.T., till July, 2004. We note that appellants submitted three bills issued by their clients to support that the commission is covered in the show cause notice is relating to the period prior to July, .....

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