2017 (9) TMI 1194

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..... g, D.R. ORDER Per: B. Ravichandran This appeal is directed against impugned order dated 11.07.2011 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur. 2. Brief fact of the case are that the appellant is a Service Tax Registered assessee and provides commodity broker services. During the disputed period, the appellant had also charged transaction fee on turnover charges, .....

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..... eyond the normal period of limitation. He further submits that the issue regarding leviability of Service Tax on transaction fee was highly contentious and there are favourable decision of this Tribunal in the case of LSE Securities Ltd. - 2013 (59) STR 591 (Tri. Del.). Though, there are clarifications from the Board vide Circular dated 17.09.2010, clarifying that such charges will be subjected to .....

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..... uation) Rules, 2006. Thus, it is evident that there were confusion with regard to levy of Service Tax on the transaction and other charges by a stock broker. In the present case, since the proceedings were initiated by the Department beyond the normal period of limitation, we are of the view that the demand confirmed cannot be sustained on the ground of limitation. Therefore, after setting aside t .....

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