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TMI Blog2018 (11) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... twear on commission basis. Investigation was launched and it was found that the appellant was earning commission for promotion by way of marketing and selling of branded goods under the brand name/trade name viz., BATA on behalf of their principals M/s Bata India Ltd. The Department viewed the appellant's service as a Commission agent was covered under Business Auxiliary service/Taxable service and is liable for payment of service tax under the provisions of the Finance Act, 1994. Show cause notice vide C. No. V/15/35(ST)/2011-Tech.Adj. dated 19.12.2011 was issued for the period up to Mar, 2011 and periodical show cause notices were issued for the subsequent periods. Based on the information furnished by the appellant for the period from 01.10.2013 to 31.03.2014, a periodical show cause notice under Section 73(1A) of the Act was issued vide C. No. V/15/25/2015-ST-Tech. dated 15.09.2015 demanding service tax of Rs. 59,405/- (including cesses) under Section 73(1) of the Finance Act, 1994 along with interest under Section 75; apart from penalty under sections 76 of the Finance Act, 1994 for not paying service tax in contravention of Section 68 of the Act read with Rule 6 of the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority further imposed a penalty of Rs. 10,000/- under Section 77(1)(a) for failure to obtain registration and thus violating Section 69; and penalty of Rs. 10,000/- under Section 77(2) of the Act, for failure to furnish ST-3 returns mandated by Section 70 of the Act. 4. Aggrieved by such an order, appellant preferred an appeal before the First Appellant Authority. In all these cases, the First Appellate Authority held the order of the Adjudicating Authority. Hence this appeal. 5. Learned Counsel appeared for the appellant after narrating the factual matrix and the services rendered by the appellant, submits that appellant is claiming the benefit of small scale service provider exemption granted to them under Notification No. 06/2005 as amended and Notification No. 33/2012. It is her submission that the entire issue involved in all these appeals is during the period from 2008-09 to 2010-11, April, 2011 to March, 2012, 01.04.2012 to 30.09.2013, 01.10.2013 to 31.03.2014 on that time was annual turnover is less than their threshold limit. Subsequently, she bring to our notice the provisions of Notification No. 06/2005-ST and 33/2012 -ST on which the Department is seeking to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviso to the said notification. The relevant portion of the notification is extracted. In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services of aggregate value not exceeding four lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66 of the said Finance Act: Provided that nothing contained in this notification shall apply to, - (i) Taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or (ii) Such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994. 9. After considering the submissions made, it is seen from the proviso 1(i) on which reliance placed by the Revenue, we find that in the case in hand, services rendered by the appellant is to Bata India Limited and get paid for such ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent shall, on the premises from where they are going to conduct their business, display a sign bearing the words "Franchisee of ICICI Bank Ltd." and shall also mention the words, "Franchisee of ICICI Bank Ltd." on their visiting cards and the in the newspapers advertisements issued by them for marketing/promoting the services of ICICI Bank Ltd. Clause 6 of the agreement mentions that the Franchisee shall use only such letter head, invoices, signs, display materials, promotional literature, equipment and other items in connection with the promotion of service products of ICICI Bank Ltd. as approved by the ICICI bank in writing. In terms of Clause 10 of the agreement, ICICI Bank shall make available to the respondent the advertisement materials including posters, leaflets, displays, flyers, stickers, signs, cards, which the respondent shall prominently display, maintain and distribute at their own expenses. In our view, there is nothing in the above clauses from which it can be inferred that the respondent were providing the Business Auxiliary Services to ICICI Bank Ltd. under the brand name of ICICI Bank Ltd. Just promoting the service products of ICICI Bank Ltd. and for this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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