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2017 (7) TMI 850 - AT - Service TaxBusiness Auxiliary Service - “facilitation fee” - Revenue entertained a view that the amount received by the appellant in the name of “facilitation fee”, is commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops, is liable to Service Tax under the category of ‘Business Auxiliary Service’ in terms of clause 19(i) of Section 65 of Finance Act, 1994 - Held that: - It is clear that the appellant, by the act of stopping the buses only in front of contracted emporium and not in front of others, engaged in providing customers to the emporium resulting in promotion of sales. This is clearly in the nature of promoting the sales of goods belonging to the clients and facilitation fee received by the appellant from the emporium is nothing but in the nature of commission received for providing such services - the activity of the appellant is covered by the definition of ‘Business Auxiliary Service’ leviable to service tax. Extended period of limitation - Held that: - The appellant was already paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of ‘tour operators' - the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax - extended period not invoked. The case is remanded to the original adjudicating authority for requantification of the demand falling within the normal time limit - appeal allowed by way of remand.
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