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2010 (10) TMI 326 - AT - Service TaxClassification of services - Vehicle Transportation Contract - transportation and safe delivery of the chassis/vehicles - Whether services rendered by the appellants would fall under the category of ‘business auxiliary services’ - Adjudicating authority confirmed the demand raised in the show-cause notice, imposed penalties and also demanded interest on the service tax payable by the assessee - The Hon’ble High Court of Punjab and Haryana in the case of Dr. Lal Path Lab (P.) Ltd. (2007 -TMI - 2104 - HIGH COURT OF PUNJAB & HARYANA) held that there was no doubt that merely because any incidental service was rendered by the assessee like putting across or dropping of the name of the principal company, it would not become part of the definition of ‘business auxiliary service’ within the meaning of section 65(19)(ii) - The Hon’ble High Court upheld the order of the Tribunal holding that prior to that date, the activities rendered by the assessee would not be covered under the category of ‘business auxiliary services’ when specific entry was introduced - Held that: the activities rendered by the appellant would be covered only under the category of ‘business support services’ and that also with effect from 1-5-2006 when specific entry was brought into taxable services under section 65(104c) of the Finance Act, 1994 and prior to 1-5-2006, the services rendered by the appellant would not fall under the category of ‘business auxiliary services’ -The impugned order is not sustainable and liable to be set aside - The appeal is allowed with consequential relief.
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