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TMI Blog2009 (7) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. S.K. Panda for the Respondent. ORDER D.N. Panda, Judicial Member - Ld. Sr. counsel Shri Joseph Villapally challenges the adjudication order, dated 5-2-2009, on following counts:— (1) That the show-cause notice is time-barred. (2) The adjudication has failed to follow rule of natural justice. (3) The adjudication has brought two types of services under taxation deviating rule of law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... older. Registration was granted to the appellant on 6-10-2005. Therefore, nature of activity carried out by the appellant was known to revenue from 25-3-2005 when registration application was submitted before it. There was nothing new to the revenue to conduct investigation through DGCEI. Investigation commenced on 22-8-2006. This clearly shows that the appellant was subjected to two parallel proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of money from abroad through Western Union Inc. for delivery of such remittance in India by the appellant has been made taxable as service provided in India. Revenue holds this activity to be business auxiliary service under section 65 of the Finance Act, 1994. According to ld. Sr. counsel what that was service provided by the appellant to Western Union Inc. was as an agent thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which is incurable defect, pre-deposit may be dispensed during pendency of appeal. 6. Ld. Jt. CDR Shri S.K. Panda argues that the proceeding is within limitation. The appellant is carrying out promotional activities for marketing services provided by Western Union Inc. in India. Therefore, the appellant is rightly brought under the category of business auxiliary service for taxation. They are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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