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2019 (12) TMI 725 - AT - Service TaxBusiness auxiliary services - appellant is a practicing chartered accountant and also providing services, namely, field investigation, collection of payments, recovery of loans etc. to various banks and financial institutions - appellant has paid service tax along with interest before issuance of the show cause notice - Penalty - scope of SCN - HELD THAT:- Admittedly in the show cause notice, it has been alleged that after 01.05.2006 the merit classification of the services rendered by the appellant do qualify under Business Support Service, therefore, for the period prior to 01.05.2006, demand of service tax cannot be raised against the appellant under the category of Business Auxiliary Service, therefore, the said demand is set aside. After 01.05.06 it is alleged in the show cause notice that the merit classification of the services in question is under the category of Business Support Service, whereas, the adjudicating authority held that said service do qualify under the Business Auxiliary Services which means the adjudicating authority has gone beyond the scope of the show cause notice, therefore, the adjudication order deserves no merits, hence the same is set aside. Penalty - HELD THAT:- The appellant has collected the service tax from their clients and during the impugned period the appellant has collected certain amount as service tax from the service in question from their clients and the same is required to be deposited by the appellant under Section 73(D) of the Finance Act, 1994 - the applicant is directed to deposit whole of the amount collected as service tax from their clients along with interest within 30 days of the receipt of this order - Penalty cannot be imposed. Appeal disposed off.
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