9911796707
TMI Blog2019 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri SK Shukla, Authorized Representative ORDER PER: CJ MATHEW Proceedings that were initiated against the appellant, M/s Nova Petrochemicals Ltd, arising from their trading activities for the period from 2003-04 to 2006-2007, culminated in order for recovery of tax liability of Rs. 2,76,10,000 on consideration of Rs. 372.76 lakhs received as 'commission agent' that had not been included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Pvt Ltd v. Commissioner of Central Excise, Vapi [2015 (317) ELT 283 (Tri-Ahd)] and Hoogly Infrastructure Pvt Ltd v. Commissioner of Central Excise, Kolkata-III [2015 (329) ELT 142 (Tri- Kolkata)]. 3. He further submits that the proceeding had originated from an erroneous interpretation of the said notification no. 13/2003-ST dated 20th June 2003 which had been clarified subsequently by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be disaggregated by tax authorities to fasten the tax liability. 5. Considering the rival submissions and the various judicial decisions, it would be appropriate to extract the relevant provisions of the exemption notification, viz. "Business auxiliary services provided by commission agents - Exempted In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated under section 65(19) of the Finance Act, 1994. The impugned order-in-original no. STC/01/Commr/AHD/2010 dated 25th January 2010 of Commissioner of Service Tax, Ahmedabad has sought to deny the entire consideration from the benefit of the tax exemption. The interpretation by adjudicating authority would have been acceptable had 'business auxiliary service' provided as a 'commission agent' wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
