9911796707
TMI Blog2019 (4) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 to March, 2007. The Tribunal noticed that the notification regarding the associated enterprises was issued on 10.5.2008 and the entire period in the show cause notice dated 21.4.2009 was prior to that date. The department had no material to issue such a show cause notice alleging transaction between associated enterprises. Further, the show cause notice could not invoke the allegation of associated enterprises when the law at the time did not provide for the same and the notification was introduced on 10.5.2008 without it being made expressly retrospective. Since the payment of commission to the OCA were well within the knowledge of the department prior to the issuance of show cause notice dated 21.4.2009, the extended period could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 73 of the Act could be set aside by the Tribunal even if the extended period could not be invoked? f) Whether the impugned Final Order is sustainable in the eyes of law? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein are that the respondent is providing services in Goods Transport Agency and Business Auxiliary vide notification dated 31.12.2004 and paying Commission to Overseas Commission Agents (OCA). During the course of audit, it was found that the respondent had paid short service tax for the period from 2004-05 to 2007-08. Accordingly, a show cause notice dated 21.4.2009 (Annexure A-1) was issued demanding service tax amounting to ₹ 1,26,99,109/- including Education Cess a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondentassessee, the Department had asked them to submit the proof of associated enterprises without disclosing the basis on which the revenue had formed such an opinion. The present show cause notice dated 21.4.2009 had been issued for recovery of commission paid to the OCA by invoking the extended period relating to 2004-05 to 2007-08. In the said show cause notice, the concept of associated enterprises had been introduced by putting the burden upon the respondent to produce the documentary evidence without the appellant satisfying the initial onus of providing the basis how the OCA and the respondent are associated enterprises. The Tribunal noticed that the notification regarding the associated enterprises was issued on 10.5.2008 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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