Custom, Excise & Service Tax Tribunal
M/S. G. Raj & Co. (Consultants) Ltd vs Commr. Of Central Excise, & Service Tax on 6 March, 2014
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
S.P- 260/2012
AND
Service Tax Appeal No. -134/2012
(Arising out of the Order-in-Appeal No. 01/JSR/2012 dated-03.01.2012 passed by the Commissioner (Appeals), Central Excise & Service Tax, Ranchi)
For approval and signature of:
DR. D.M. MISRA, HONBLE JUDICIAL MEMBER
DR. I.P. LAL, HONBLE TECHNICAL MEMBER
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1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities ?
M/s. G. Raj & Co. (Consultants) Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise, & Service Tax-
JSR
RESPONDENT(S)
APPEARANCE
Sri Abhisek Tibrewal, C.A.
FOR APPELLANTS
Sri Anirudha Roy, Supdt. (A.R.)
FOR THE RESPONDENTS
CORAM:
DR. D.M. MISRA, HONBLE JUDICIAL MEMBER
DR. I.P. LAL, HONBLE TECHNICAL MEMBER
DATE OF HEARING & DECISION : 06.03.2014
ORDER NO.FO/A/75089/2014
Per DR. D.M. MISRA
This is an application seeking waiver of pre-deposit of Service Tax of Rs.32,576/- and equal amount of penalty imposed under Section 78 and penalty of Rs.5,000/- under Section 77 of the Finance Act, 1994.
2. At the outset, the Ld. Chartered Accountant Shri Abhisek Tibrewal for the applicant submits that the applicants are engaged in distributing the application of IPO forms for various companies and received commissions for such distribution. The issue has been confirmed against them on the ground that the commission received by the applicants is under the category of Business Auxiliary Service (BAS). He relied upon the case of Commissioner of Central Excise-Indore Vs. Ankit Consultancy Ltd. -2007 (6) S.T.R. 101(Tri.-Del.). He also submits that in their own case for subsequent period, the Ld. Commr. (Appeal) vide order No. 160/JSR/2013 dated-24/7/2013 accepted their stand and allowed their appeal by following the ratio laid down in Ankit Consultancy case (supra).
3. The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (Appeal).
4. After hearing both sides we find that the appeal could be disposed off at this stage. Hence after waiving the requirement of pre-deposit, the appeal is taken up for disposal. We find that the Ld. Commissioner (Appeal) for subsequent period in applicants own case applied the ratio laid down in Ankit Consultancy Ltd. (supra) and has decided the issue in their favour. In these circumstances, it is prudent to remit this case to the Ld. Commissioner (Appeal) to examine the issue afresh and pass an order accordingly. Consequently, we remit the matter to the Ld. Commr. (Appeal) for deciding the issue afresh after granting an opportunity of hearing to the appellant. In the result, the impugned Order-in-Appeal is set aside and the appeal is allowed by way of remand. S.P. disposed off.
(Dictated and pronounced in the open Court)
Sd/- 14/03/2014 Sd/- 14/03/2014
(DR.I.P.LAL) (DR. D.M. MISRA)
TECHNICAL MEMBER JUDICIAL MEMBER
k.b/-
Service Tax Appeal No. -134/2012
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