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2014 (4) TMI 1166 - CESTAT BANGALORELevy of tax - Business Support Service or not? - the appellant claimed that he was only purchasing and selling DEPB scrips and no service was rendered by him - extended period of limitation - Held that: - any service provided in relation to business or commerce would be covered by this definition. In this case, when the appellant entered into an agreement to complete all formalities required and documentation required to get DEPB scrips subject to condition that such DEPB scrips when received would be sold at a particular price which can be sold in the market for higher price would be clearly covered by ‘Business Support Service’ since this service is provided in relation to business or commerce to another service receiver - As regards there was no consideration, the very fact that there is a difference between face value of scrips and purchase price by the appellant and appellant can sell at higher price would show difference between sale price and purchase price is the consideration for undertaking work of obtaining DEPB scrips for the service receiver. The fact that the appellant paid service tax in respect of two companies, in our opinion, does not give raise to a conclusion that the appellant has entertained a bona fide belief regarding their liability on other transactions. The very fact that the other transactions were preceded by agreements and on a precondition of fixing price at which DEPB scrips would be given to the appellant would show that this case is on entirely different parameter. There is no evidence that the appellant has made efforts to ascertain their liability and in these circumstances, we consider that the appellants have not been able to make out a case for complete waiver. Appeal dismissed - decided against appellant.
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