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2018 (11) TMI 229 - AT - Service TaxClassification of services - providing services like cleaning activity services’, civil work in plant area, material handling, support services in I.T. department, quantity survey in plant area, water supplies service etc. - Business Auxiliary Services or not? - Held that:- The bare perusal of this provision makes it clear that any activity solely for the purpose promotion of business or marketing or sale of goods related to the business and any other such activity which is directly meant for the promotion of the business can only be categorized as the ‘business auxiliary services’ - From the show cause notice it is observed that the only proposition of the department is for the impugned services to be called as ‘business auxiliary services’. It is the settled law that the department cannot go beyond the scope of the show cause notice. Once the service cannot be categorized as ‘business auxiliary service’, there remains no question of demand irrespective assessee is liable for any other classification of his activity. Appeal dismissed - decided against appellant.
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