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2018 (8) TMI 700 - AT - Service TaxClassification of services - assessee herein has a contract with M/s Ushodaya Enterprises Ltd., under which they collected newspaper bundled and distributed them to various agents for a consideration - whether to be classified under Business Auxiliary Service or under Clearing and Forwarding services - Held that:- As observed by the First Appellate Authority in his Order No. 10/2009 dated 26.02.2009 at the time show cause notice was issued, the Department itself is not sure under which head the appellant is liable for service tax. For this reason, we find that these appeals need to be decided in favour of the assessee. Before issuance of show cause notice, the Department could have collected necessary information and come to a conclusion, as to the classification of services rendered and issued a more specific show cause notice which would have been sustainable. Appeal dismissed - decided against Revenue.
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