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2018 (5) TMI 886 - AT - Service TaxBusiness Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - whether the "other income" shown by the appellant was taxable under the category of “Business Auxiliary Services” or “Transportation of Goods Services”? - extended period of limitation. Held that: - Admittedly, Revenue has not shown any detailed evidences to reflect upon the fact that the said "other income" was taxable under the category of “Business Auxiliary Services”. There is nothing on record to show that the appellant has provided the services under the said category. Merely because the appellant agree to pay Service Tax under the said category would not be reflecting of the fact that the said "other income" was on account of services provided by the appellant under the said category. In the absence of any evidence to substantiate the stand of the Revenue that the said „other income‟ was on account of services proved under the category of "Business Auxiliary", the appellant stand of the "other income" having been arisen on account of the Transportation Activities has to be accepted in which case the appellant would be entitled to Cenvat credit of the same. Extended period of limitation - Held that: - The credit was availed by reflecting the same in the Cenvat credit account, in which case it cannot be said that there was any mala-fide suppression on the part of the appellant - demand raised by invoking the longer period of limitation is not sustainable. Appeal allowed - decided in favor of appellant.
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