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2017 (12) TMI 390 - AT - Service TaxLevy of tax - appellant had been charging some amount from the transporters for arranging/providing cargo but in the case of Ex-mill sales, the appellant were arranging for the transport of the finished goods to the buyers - business auxiliary services - extended period of limitation - Held that: - Since the appellant provide volume of business to the transporters, the lower authorities have correctly held that they are promoting business for transporters - it is evident that there is clear understanding between the transporters and appellant that the consideration is being paid to them for the volume of business arranged for the transporters. Business Auxiliary Services - case of appellant is that the BAS should be provided to a client and the transporter is not a client - Held that: - as the service has been provided by the appellant to transporter who is a service provider therefore the above contention of the appellant is not tenable - reliance placed in the case of Union of India & Ors. Versus M/s Martin Lottery Agencies Ltd. [2009 (5) TMI 1 - SUPREME COURT OF INDIA], where it was held that Service tax purports to impose tax on services on two grounds (1) service provided to a customer and (2) service provided to a service provider - the service tax has been correctly charged in the category of BAS. Extended period of limitation - Held that: - the information with regard to charging of amount of the given service and activity was never brought to the notice of the department by way of periodical returns or otherwise - Once the finding of the bonafide belief is given by the adjudicating authority, invocation of extended period of limitation would not be available to the Revenue - extended period not invokable. Matter remanded back to the original adjudicating authority for re-quantification of the demand without invoking the extended period - appeal allowed by wya of remand.
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