COMMISSIONER Vs. TARGET POLYMERS PVT. LTD.

JUDGEMENT

(1.) In this appeal under Section 35G of the Central Excise Act, 1944, the Appellant revenue has challenged order dated 23rd October, 2009 made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following questions:

(2.) M/s. Target Polymers Pvt. Ltd., 6, Patel Colony, R.K. Colony, Jamnagar is holding service tax registration under the category of "Business Auxiliary Service."

(3.) During the scrutiny of the records of the Respondent, it was observed that the Respondent had received an amount of Rs. 41,05,929/- (including service tax) towards commission income/job charges as reflected in the Profit and Loss Account for the year 2004-05, 2005-06 and 2006-07. The Respondent had not paid service tax amounting to Rs. 4,81,121/- to the Government on such receipted amount. Consequent to the aforesaid inquiry, investigation and persuasive actions, the Respondent paid Rs. 4,81,121/- along with interest. The investigations led to issuance of Show Cause Notice dated 11th September, 2008.