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2014 (8) TMI 233 - AT - Service TaxClassification - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches - Business Support services - Commissioner held services as business auxiliary service under Section 65 (105) (zzb) readwith Section 65 (19) - Held that:- There is no allegation in the show cause notice that in the alternative the Appellants services may be taxable as business auxiliary service under Section 65 (105) (zzb) readwith Section 65 (19) (vi). The Commissioner (Appeals) in the impugned order after giving a finding that the Appellants activity is not support service of business or commerce has gone on to examine the taxability of their activity as business auxiliary service under Section 65 (105) (zzb) readwith Section 65 (19) and in doing so, he has traveled beyond the scope of show cause notice which is not permissible - Following decision of CCE, Nagpur vs. Ballaspur Industries Ltd. reported in [2007 (8) TMI 10 - SUPREME COURT OF INDIA] and CCE, Bangalore vs. Brindavan Beverages (P) Ltd. reported in [2007 (6) TMI 4 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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