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2018 (3) TMI 1287 - AT - Service TaxBusiness Support Services - appellant was engaged in providing services to ICICI Bank by way of receipt of fresh applications for sanction of loan, credit cards etc. - Department was of the view that the activity carried out by the appellant will be covered by the definition of business support services under Section 65 (105)(zzzq) of the Finance Act, 1994 which was introduced with effect from 01.05.2006 - Held that: - the appellant was under bonafide belief that the activities will be covered under the category of information technology software inasmuch as, the appellant was also required to develop the software template into which the date is to be entered. Under the circumstances, the appellant was entertaining a bonafide belief that the activities will not fall under the activity of business support service. Further, the demand has been raised for the period immediately after the category of business support service was introduced into the statute books. Consequently, the Revenue is not justified in raising the demand by invoking the suppression clause under Section 73. Hence, the demand of Service Tax is to be restricted to that falling within the normal time limit. Demand for normal period upheld - Adjudicating Authority is directed to re-quantify the demand - appeal allowed in part by way of remand.
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