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2017 (12) TMI 165 - AT - Service TaxBusiness Auxiliary Service - loading, unloading of receipts of soyabean seed and other materials, stacking loading into the feeding points, filling, weignment, stitching, staking, de oiled cake, loading the cake in truck etc. - case of appellant is that the SCN did not make a specific allegation to the fact under what category of Business Auxiliary Service, the appellants are liable to pay service tax - Held that: - the Revenue could not make up their mind as to which category of BAS will apply to the activities of the appellants. Admittedly, the appellants carried out a whole range of activities loading, unloading of raw materials and up to loading de oiled cake for despatch - It is necessary to identify such activities for a tax liability under BAS. Admittedly, neither SCN nor the lower authorities could arrive at definitive conclusion in this regard - appeal allowed - decided in favor of appellant.
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