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2016 (12) TMI 398 - CESTAT NEW DELHICommercial concern - business auxiliary services - During adjudication the original adjudicating authority took a view that as the appellant was providing such services to M/s. Amar Products as an individual and not under the name of any commercial concern he would not be covered by the definition of Business Auxiliary Services as appearing in section 55 (105)(zzb) of the Finance Act 1994 - Held that: - the appellant in his individual capacity has provided services to M/s. Amar Products and was not having any commercial concern for undertaking the business in regular course. As such we find no infirmity in the views adopted by Commissioner (A) or the original adjudicating authority which is based upon boards circular and the precedent decisions. Time bar - Held that: - during the relevant period there was a lot of confusion. All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or malafide can be attributed to the assessee. Revenue has not been able to produce any evidence on record to show that the tax, which according to the revenue was payable, was not being paid on account of any malafide. As such we agree with the lower authorities that the extended period would not be available to the Revenue. Appeal rejected - decided against appellant-Revenue.
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