TMI Blog2011 (5) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... f taxable nature during relevant period and was not expected to be taxed which is clear from para 18 of the Board’s circular when the law itself did not require the appellant to be liable, appeal is allowed - ST/1455/2010 - ST/212/2011(PB) - Dated:- 23-5-2011 - S/Shri D.N. Panda, Sahab Singh, JJ. REPRESENTED BY : Shri B.L. Narsimhan, Advocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. The appellant came in appeal against the order dated 19-7-2010 passed by the First Appellate Authority upholding the order of adjudication. The authority were of the view that procurement of input by the appellant on commission basis according to the terms of the contract between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside as definition of Business Auxiliary Service did not cover purchase agents prior to 10-9-2004. He also submits that there was widespread confusion regarding the taxability of the alleged transactions. It is a well settled law that mere detection of a case by the department does not mean that there was non-payment of the Service tax by the assessee when intention to evade payment of tax is absent. With the help of aforesaid amendments, Ld. Counsel submits that the appellant placed reliance on catena of decisions wherein it was held that mere non-registration and non-filing of returns does not amount to suppression. 5. Further, the Business Auxiliary Services pertaining to procurement of goods and service, which are inputs for clients ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a commission agent to Ballarpur Industries Ltd as is read from para 4 of the Show Cause Notice. This is because the activities of the appellant was to execute the contract for Ballarpur Industries Ltd., for a consideration in respect of the services undertaken by the agents as embodied in clause 10 of the agreement. But the activities so carried out in terms of the agreement was not of taxable nature during relevant period and was not expected to be taxed which is clear from para 18 of the Board s circular when the law itself did not require the appellant to be liable. Therefore, there is no further warrant to look into suppression aspect when on merit the appeal succeeds. Consequently appeal is allowed. (Dictated pronounced in the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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