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2015 (4) TMI 495 - AT - Service TaxWaiver of predeposit of service tax - Business Auxiliary Service - relevant clause of section 65(19) was not mentioned in the SCN - Penalty u/s 78 - Held that:- Show-cause notice though does not mention the specific clause of Section 65 (19) of the Finance Act, 1994, the definition of BAS, however, is clearly spelt out in the impugned show-cause notice alleging that the Applicant has provided aforesaid services for and on behalf of their clients - Commissioner has, after considering the relevant facts, arrived on the conclusion that in the present case, the Applicant was involved in rendering services which are incidental and auxiliary to the service of "procurement of goods from services, which are inputs for client" falling under Clause (iv) and hence would fall under clause (vii) of Section 65 (19) of the Finance Act, 1994, as amended. We also find that the ld.Commissioner has categorically recorded that in spite of several reminders, the Applicant did not submit particulars of such services during the relevant period, so as to enable the Department to compute the service tax liability. - Prima facie case not in favour of assessee - Partial stay granted.
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