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2014 (7) TMI 1079 - AT - Service TaxClassification of service - C and F service or Business Auxiliary service - Held that:- there is an agreement dated April 11, 2001 between assessee and NICL for appointment as depot operator for organizing and promoting sale of their CLP for the year 2001-02. There is no agreement between NICL and assessee for the period 2004-05. Commissioner in the order in original has observed that since show-cause notice nowhere mentions that payment was received under head of freight, loading/unloading, general expenses and incentive, services provided by assessee to NICL is business auxiliary service (BAS) with effect from July 1, 2003. For the period prior to July 1, 2003 there was no specific category of commission agent's service. Commissioner applies section 65A for determination of classification of service. When prior to July 1, 2003 BAS was not in existence, there is no reason to apply section 65A in this case. Commissioner classifies the service as C and F service for 2001-02 and under BAS with effect from July 1, 2002 though there was no proposal classifying the service under BAS in the show-cause notice and he has confirmed the entire demand. - matter remanded back - Decided in favour of assessee.
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