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2023 (12) TMI 1210 - AT - Service TaxNon-payment of service tax - gross amount of commission received by the appellant under ‘business auxiliary service’ - extended period of limitation - HELD THAT:- A perusal of the order passed by the Commissioner (Appeals) indicates that what was examined by the Commissioner (Appeals) was whether the services rendered by the appellant would fall under ‘business auxiliary service’, as defined under section 65 (19 (vi) of Finance Act, 1994, or under ‘business support service’ as defined under section 65 (104c) of the Finance Act, 1994. After a careful analysis of services provided, the Commissioner (Appeals) after noticing that business support service was subjected to levy of service tax from 01.05.2006 and since there was no amendment in the definition of ‘business auxiliary services’, recorded a categorical finding that the activity of the appellant would not fall under ‘business auxiliary service’. The demand made for the period April, 2005 to March, 2006 was, therefore, set aside. On perusal of the order dated 23.04.2012 passed by the Commissioner (Appeals) shows that a categorical finding has been recorded that the services would appropriately fall under the category of business support service, which service was made taxable with effect from 01.05.2006. The period involved in the present appeal is prior to 01.05.2006. The order dated 16.01.2018 passed by the Commissioner (Appeals) cannot, therefore, be sustained and is set aside - appeal allowed.
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