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2014 (6) TMI 658 - AT - Service TaxCENVAT credit - export of services - credit has been denied on the ground that original authority thought that the output services were not at all taxable and therefore input service credits could not have been taken at all - Held that:- the detailed submissions made in respect of different services rendered by the respondents/assessee have not been discussed in detail at all. Even where there has been discussion, the discussions are not sufficient and mostly general in nature. - matter remanded back for reconsideration. Classification of output services - According to Revenue output service was classifiable under ‘Information Technology Service’ (ITS) whereas it is claimed by the respondents that such services are classifiable under ‘Business Support Service’ (BSS) or ‘Business Auxiliary Service’ (BAS). - Held that:- Since the refund claims had been rejected on the ground that output services were a non-taxable service and the eligibility for the credit had not been examined, this aspect also will have to be considered in detail by the original adjudicating authority. It was also requested by both the sides that some general guidelines should be laid down by this Tribunal while remanding the matter. Scope of business auxiliary services - scope of the term 'include' - Held that:- the word ‘includes’ has not been used to expand the definition of ‘support service of business or commerce’. This is because the meaning itself is very broad and therefore it may not be correct to say that the word ‘includes’ as in the normal cases expands the definition here. If the meaning given for ‘support service of business or commerce’ is taken as very broad and if there was no intention to restrict the same, it would have been sufficient to say that ‘support service of business or commerce’ means services provided in relation to business or commerce. While coming to the conclusion we take note of the fact that on 8.4.2011 the operational processes for marketing was added by Finance Act, 2011 and if the meaning was to cover almost all services, there was no need to add to the definition subsequently. In fact, the explanation given below in the definition explaining what is infrastructural support service would also support the view that in all types of services provided in relation to business or commerce can be considered as ‘support service of business or commerce’ may not be correct. - it would be necessary for the original adjudicating authority to consider each service rendered by the assessees herein as to whether they fall under ITS or BAS or BSS or any other service which appellant may choose to make a claim at the time of fresh adjudication. - matter remanded baci - Decided partly in favour of Revenue.
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