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2019 (4) TMI 1348 - AT - Service TaxBusiness Auxiliary Service - appellant entered into contract agreement with M/s. Oil and Natural Gas Corporation Ltd.(ONGCL) for providing cranes on hire basis - HELD THAT:- The definition of Business Auxiliary Service under Section 65(19) is clearly applicable only when the service is rendered on behalf of someone else. Perusal of the contract reveals that the activity can at best fall under Section 65(105) (zzzz) w.e.f. 16.05.2008 - Since the entire demand in the present proceedings is for the prior period, there is no justification for the levy of the service tax under the category of Business Auxiliary Service. Appeal allowed - decided in favor of appellant.
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