SUDESH SHARMA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant provided taxable service of Business Auxiliary Service (as commission agent) under Section 65(19)(105)(zzb) read with Section 65(19) of the Finance Act, 1994. During the period from 1 -7 -2003 to 8 -7 -2004, the service of commission agent provided by a person was exempt from service tax under , dated 20 -6 -2003 and this notification was amended only with effect from 9 -7 -2004 so as to make the appellant liable for payment of service tax. The appellant was issued SCN dated 19 -6 -2007 for recovery of service tax on non -paid tax amounting to Rs. 2,13,786 along with interest for the period from 14 -9 -2004 to 31 -3 -2007 and also for imposition of penalty under Sections 75A, 76, 77 and 78 of the Finance Act, 1994. Though the appellant pleaded that the value of taxable service, for the period from 14 -9 -2004 to 31 -3 -2007, as determined by the department also includes the amount which was outstanding as on 9 -7 -2004 for the service provided during period prior to 9 -7 -2004 and also the amount of receivables for the period of demand which had not been received, the Assistant Commissioner did not accept the appellant's plea and by order -in -original dated 21 -10 -2008 confirmed the entire demand along with interest and besides, this imposed penalties under Sections 75A, 76, 77 and 78. On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide impugned order -in -appeal dated 17 -2 -2009 upheld the Assistant Commissioner's order. It is against this order, the present appeal has been filed.

(2.) HEARD both the sides.

(3.) IN view of the above findings, the impugned order is set aside and the matter is remanded to the original adjudicating authority for re -determining the quantum of service tax recoverable from the appellant keeping in view the directions as mentioned above. As mentioned above at the time of de novo proceedings, the appellant can raise any legal point which may be considered by the original adjudicating authority.