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2013 (1) TMI 603 - AT - Service TaxWaiver of Pre-deposit - Extended period of limitation - Bonafide belief - Business auxiliary services - Business support services - Assessee received credit notes in July and June 2004, for rendering the service of customer relationship services - Non-speaking order - Principles of natural justice Held that:- The SCN was issued in the year 2009 for the credit notes and payment received by the appellant in 2004. Appellant has been consistently taking a plea before both the lower authorities that they were having a bonafide belief that these services would fall under business support services and not under business auxiliary services. Adjudicating authority has not recorded any reasoning for rejecting the claim of the appellant as regards the limitation and the first appellate authority has not even recorded a single sentence on the question of limitation. Both the orders are non speaking orders, having not addressed the question of limitation before raised. Hence remand back to AO
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