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2019 (3) TMI 520 - AT - Service TaxBusiness auxiliary service - tripartite agreement - activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher Education and the National Association of Software and Service Companies (NASSCOM) - period from December 2007 to March 2012 - exemption under N/N. 14/2004-ST dated 20th September 2004 - scope of SCN - Held that:- We are fortunately burdened by the rigour of certainty that appears to have convinced the adjudicating authority of lack of coverage under section 65(19)(v) of Finance Act, 1994. National Association of Software and Service Companies (NASSCOM) renders the service of certifying of potential job-seekers with the laudable objective of distancing the employer from the candidate. In the circumstances, the existence of tripartite transaction, that is so essentially a fundamental requirement for ascertaining the provision of ‘business auxiliary service’, is manifest enough to discard coverage under a different taxable service. Scope of SCN - Held that:- The show cause notices have not invoked the applicability of any other taxable service. Without the resort to alternative classification for rejection of the proposed classification, we are able to reject the proposed classification for want of fitment within its description. Appeal allowed - decided in favor of appellant.
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