SHANTI STEELS PVT. LTD. Vs. C.C.E

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby demand of Rs. 53,291/ - was confirmed and penalty of equal amount has been imposed under Section 78 of the Finance Act on the ground that the appellants are providing business auxiliary service.

(3.) CONTENTION of the appellants is that they are working as sub -agent of Shri Rajiv Sanghi who is service provider and has deposited the service tax on the total commission earned by him which includes the amount of commission received by the appellants. Therefore, the appellants are not required again to deposit amount of service tax which has already been paid by Shri Rajiv Sanghi. The appellants submitted that Shri Rajiv Sanghi has also given a certificate to his effect which was produced before the adjudicating authority. Learned Advocate submitted that this contention was raised before the Commissioner, but the Commissioner has confirmed the demand without considering and verifying above contention.