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TMI Blog2018 (7) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ndependently. Consequently, the benefit of the threshold exemption cannot be denied to any of the five firms and turnover over and above the exemption is liable for payment of Service Tax under the category of “Business Auxiliary Services”. The ends of justice will be met if the Service Tax as requantified is paid along with applicable interest - appeal disposed off. - Appeal No. ST/381-385, 480-482 & 607/2011-DB - Final Order No. 52446-52454/2018 - Dated:- 6-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Ms. Rinky Arora, Advocate for the Appellant Shri Sanjay Jain, D.R. for the Respondent ORDER Per V. Padmanabhan ll the present appeals are directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided through Order-in-Original dated 13.10.2009 for the Commission received during the period 01.07.2003 to 08.08.2007. The original adjudicating authority concluded that only MC will be entitled to the benefit of Notification No. 06/2005-ST dated 01.03.2005 which granted threshold exemption to small firms. He consequently took the view that the turnover of all the five firms are to be considered as the turnover of MC and consequently, demanded Service Tax amounting to ₹ 18,41,196/- from MC along with interest and penalties. When the issue was challenged before the Commissioner (Appeals), the impugned order was passed. The appellate authority held that the turnover of MC is required to be clubbed with only that of ES. The other three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is trade promotion or marketing of the goods produced by the manufacturers of medicines, and consequently, the activities are covered within the category of Business Auxiliary Services falling under Section 65(19) of the Act. Consequently, the liability for payment of Service Tax is to be sustained against all the five firms for the commissions received. 8. The original authority further held that all the commissions have to be considered as those of only M/s Medisales Consultants (MC) since Shri Mahender Jain is the person who is the de-facto owner of all the five firms. But the Appellate Authority has taken the view that all the five firms have independent legal existence. Only in respect of M/s Exon Sales, whose proprietor was the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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