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2015 (10) TMI 2460 - AT - Service TaxRejection of Refund Claim on input services – Classification of Services - Business Auxiliary Service or Business Support Service? – Services rendered in respect of legal requirements relating to the business and provide market data relating to the industry. - Appellant referred to CBEC Circular No. 59/8/2003 and stated that if provisions of Section 65A are followed services rendered by appellant would fall under category of Business Auxiliary Services – Revenue contended that agreement does not clarify services rendered by Appellant and services rendered are mostly in respect of legal requirements relating to business and provide market data relating to industry thus rightly classified as Business Support Service. Held That:- As per CBEC Circular No. 59/8/2003 services rendered by appellant would fall under Business Auxiliary Service - Services would be covered under Section 65A (2) (c) which indicates that if a services cannot be classified in any of the manner specified in clause (a) or clause (b) it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merits consideration, which in this case is the Business Auxiliary Services. – Decision made in case of of mPortal (India) Wireless Solutions Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] followed – Decided in favour of assessee.
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