LAWS(CE)-2008-7-241

BATRA SONS Vs. COMMISSIONER OF CENTRAL EXCISE

Decided On July 01, 2008
Batra Sons Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

(1.) HEARD both sides.

(2.) THE penalties were enhanced by reviewing the adjudication order. The applicant had not challenged the adjudication order whereby demand of Service Tax is confirmed and penalties were imposed.

(3.) THE contention of the applicant is that as per Notification No. 13/2003 during the relevant period commission agents were exempted from Service Tax and the applicants were working on commission basis and selling the products of M/s. Spice Communication Pvt. Ltd. and they are receiving commission only. Keeping in view the facts and circumstances of the case, we find that.