TMI Blog2021 (1) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be classified under BAS for the period prior to 1-5-2006. The view taken by the department that introduction of a specific entry is not absolving the appellant from the liability for the past period is not tenable since BSS is a new entry which was introduced w.e.f. 1-5-2006 only. In the case of SANA ENGINEERING COMPANY VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, COIMBATORE [ 2018 (9) TMI 1723 - CESTAT CHENNAI] , it was held by the Tribunal that when a new category of activity is brought out under the service tax, the same can be taxed only with effect from the date on which the new service is brought under service tax net. Department cannot claim that the very same activity was taxable under an existing category. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Commissioner (Appeals) upheld the same. Hence this appeal. 2.1 On behalf of the appellant, Ld. Counsel Shri M.N. Bharathi adverted to the definitions of Business Auxiliary Service and Business Support Service (BSS) . He explained that Business Support Service (BSS) was introduced w.e.f. 1-5-2006 and the appellant has started paying service tax on the activity under this category. Department now proposes to demand service tax on the very same activity classifying it as BAS; that the very same services cannot be classified under a different category when a specific entry has been introduced later. He adverted to para 4.3.4 of the OIO and argued that the adjudicating authority himself holds that the said activity would fall under a spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings in the impugned order. 4. Heard both sides. 5. The issue is with regard to the demand of service tax for the period from October, 2005 to June, 2006. The department is of the view that prior to the introduction of Business Support Service , appellant has to pay service tax under BAS for the activity of transportation of employees for their customers. The department does not dispute the payment of service tax on the very same activity after introduction of BSS. As rightly pointed out by the Ld. Counsel for the appellant, BSS is not a category carved out of BAS. It is an introduction of a new entry. Thus, when the appellant has been discharging their service tax liability under BSS after its introduction, the very same activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
