Goods & Services Tax
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Appeal No.

Date of Order

Date of Order



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On the other hand the learned AR fairly conceded that the appellant has raised the ground of limitation in the appeal filed by him before the Tribunal but there is no specific finding regarding the limitation in the Final Order passed by the Tribunal. He further submitted that the services provided by the appellant falls under the category of ‘Business Auxiliary Service’ under Section 65(19) of the Finance Act, 1994 and he has not obtained service tax registration under the category of ‘Business Auxiliary Service’ for the period from 01.07.2003 to August 2006 on the commission received from the Hotel Management for getting clients to the hotel and this fact was detected during the audit and the assessee agreed and confirmed the receipt of commission during the period from July 2003 to March 2006 vide their letters dated 14.12.2006 and 03.01.2007 and therefore the original authority held that the appellant has suppressed the facts of such receipt and not declaring the same in ST-3 returns with an intention to evade tax by contravening the provisions of Section 68 of the Finance Act read with Rule 6 of Service Tax Rules, 1994.