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TMI Blog2023 (4) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is getting his commission at the rate of 3% of the sale amount effected by that on behalf of NINL. In that circumstances, the appellant is entitled for benefit of Notification No.13/2003-ST dated 20.06.2003. The appellant is not liable to pay service tax during the period 01.07.2003 to 08.07.2004 - there are no merit in the impugned order demanding service tax amounting to Rs.62,11,908/- - no penalty is imposable on the appellant in the facts and circumstances of the case. Appeal allowed. - Service Tax Appeal No.72 of 2008 - FINAL ORDER NO. 75222/2013 - Dated:- 13-4-2023 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Dr. Samir Chakraborty, Sr.Advocate Shri Suman Bhowmik, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to make payment thereof. The appellant was advised that the activities carried out under the said agreement were that of a commission agent and that as such Business Auxiliary Service , the appellant was liable to make payment of service tax on the payments received from NINL under the said agreement w.e.f. 8th July, 2004 under Business Auxiliary Service . Since by Notification No.13/2003- ST dated 20.06.2003, wherein service of a commission agent was exempted from service tax for the period 1st July, 2003 to 8th July, 2004. No service tax was payable by the appellant on the for the said period. Accordingly, the appellant obtained service tax registration and deposited the service tax under the Head of Business Auxiliary Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03, which clarifies the terms of commission agent and exempted from payment of service tax for the relevant period. Therefore, they are liable to pay service tax. 4. On the other hand, the ld.A.R. for the Revenue, submits that the appellants were engaged in the activity of promotion or marketing of the product from NINL, which is within the ambit of terms of agreement. Therefore, they are liable to pay service tax during the impugned period. 5. Heard the parties and considered the submissions. 6. On consideration of the submissions made by both the sides and on perusal of the records, we find that it is the fact on record that the appellant is receiving commission agent at the rate of 3% of the sale value of goods sold by NINL and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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