2026-VIL-1281-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxable value of turnover/transaction charges - Appellant, a registered forward contract services provider, collected turnover or transaction charges and deposited with exchanges but paid service tax only on brokerage received during the relevant period while failing to include such turnover charges in the taxable value and a demand for service tax was raised with allegation of short payment and suppression of material facts invoking extended period of limitation - Whether turnover or transaction charges collected by the stockbroker are includable in the taxable value for service tax purposes – HELD - The turnover or transaction charges are includable in the taxable value for service tax purposes as clarified through Departmental Circular dated 17.09.2010 and amendment dated 16.05.2008. The appellant was not acting as a pure agent and the charges represent liability of the service provider which must be included in taxable value. No bonafide confusion existed about the taxability as clarification on the matter was already issued prior to the relevant period through circular dated 19.04.2006 - The appellant having sought clarification from the department which was denied subsequently failed to include the charges in returns amounts to wilful suppression of material facts with clear intention of evasion. The extended period of limitation has been rightly invoked in cases where the assessee deliberately conceals tax liability despite being aware of the obligation to pay tax - The order confirming the demand and upholding invocation of extended period of limitation is upheld - The appeal is dismissed
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