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2023 (10) TMI 600 - CESTAT CHENNAIClassification of services - Business Auxiliary Service or not - supply of bed rolls to the passengers of trains during their journey in Air Condition / First class compartments of trains running in different sectors - SCN dated 9/6/2011 is issued for the period 2006-07 and 2007-08 - time limitation - suppression of facts or not - HELD THAT:- On perusal of the Show Cause Notice, it is found that there is no averment that the notice is issued invoking the extended period. There is no whisper that the appellant has suppressed facts with intend to evade payment of tax. So also, the proviso to Section 73 (1) has not been mentioned or invoked in the Show Cause Notice. In such circumstances, Show Cause Notice which is not issued within the normal period cannot sustain. The notice issued is therefore time barred. In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the definition under Section 65 (19). The appellant is not providing any service on behalf of IRCTC. The appellant is providing service to M/s. IRCTC. There is no amount collected by the appellant from the passengers. In fact, the services are provided to M/s. IRCTC and amount is also collected from M/s. IRCTC. For this reason, the activity cannot be considered as a service provided on behalf of a client. On merits also the demand cannot sustain and requires to be set aside. The appellant succeeds on merits as well as on limitation. The impugned order is set aside - Appeal allowed.
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