PREMIER ENTERPRISES Vs. COMMR. OF C. EX., HYDERABAD

JUDGEMENT

(1.) IN terms of the impugned orders, the appellants are required to pre -deposit the following amounts.

(2.) ST /Stay/107/2008 in ST/182/2008Rs. 7,62,811/ - along with interest u/s 75(a) Rs. 200/ - per day u/s 76

(3.) THE learned advocate states that the appellants render the services of a commission agent. They canvass the orders for UB Ltd. who on the basis of the order canvassed by the appellants sent the goods to Andhra Pradesh Beverages Corporation Ltd. (APBCL). They also render the services of Del Credere Agents. It is the contention of the learned advocate that the predominant activity of the appellants is that of a commission agent. During the relevant period, he states that the appellants are covered by Notification No. 13/2003 -S.T. dated 20 -6 -2003 by which commission agents are exempted from Service Tax liability under Business Auxiliary Services. This position continued till 9 -7 -2004 when the said Notification was amended. After the amendment, the appellants were liable to pay Service Tax. They voluntarily registered for payment of Service Tax on 14 -9 -2004 under the category of Business Auxiliary Services. They informed of their activities to the department. However, later revenue proceeded against the appellants on the ground that even for the period from 1st July, 2003 to 30th June, 2004 they were liable to Service Tax under the Business Auxiliary Services. Their stand that they would be commission agents was not accepted by the revenue. The authorities have held that the appellants have been rendering services which have gone beyond the scope of commission agents.