TMI Blog2012 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... all these clauses states that the appellant carried out specific independent activities with different kinds of remuneration, package for such works. There was also no split of the contract made to examine different aspects to ascertain taxability - when there is no effort made to judge the activity carried out by the appellant in accordance with the letters of law, adjudication fails to sustain. Revenue also fails to get helping piecemeal reading of the law without proving that the services provided by the appellant was auxiliary in nature to serve the purpose of business of client - in favour of assessee. - Service Tax Appeal No.512 of 2008 - ST/623/2011 - Dated:- 2-12-2011 - D N Panda, Rakesh Kumar, JJ. For Appellant: Shri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Regional Transport Authority and District Transport Authority as well as the consumers. This can be appreciated from the system that was to be build up by the appellant from para 5 of the agreement. When the authorities below proceeded to examine the case of the appellant under the category "Business Auxiliary Service", they did not bring out the appellant by specific incidence of levy. Therefore, the adjudication order fails to sustain. 3. Ld. DR. on the other hand contradicts entire submission on the ground that scope of activity of the appellant was as is recorded in para 18.1 of the impugned order read as under : 18.1 It was alleged in the Show Cause Notice that the assessee is engaged in providing taxable services to their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system agreed to between the parties appear clause 5 of the agreement. Reading all these clauses nowhere persuades us to conceive that the appellant carried out specific independent activities with different kinds of remuneration, package for such works. There was also no split of the contract made to examine different aspects to ascertain taxability thereof nor also any effort was made in the adjudication to find out whether different payments were received during different periods and whether such payment is attributable to any taxable service provided. 7. There is no scheme of global taxation in the Finance Act, 1994. Taxing entries are very specific and those are enumerated in Section 65(105) of the said Act. The terms and expressions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses on a temporary basis for organizing any official, social or business function but also other facilities supplied in relation thereto. (iii) Levy of service tax on a particular kind of service cannot be struck down on the ground that it does not conform to a common understanding of the word 'service' as long as it does not transgress any specific restriction embodies in the Constitution. (iv) Service tax is a levy on the event of service. (v) The concept of service tax is an economic concept. (vi) 'Consumption of service' as in case of 'consumption of goods' satisfies human needs. (vii) Service tax is a value added tax which in turn is a general tax applicable to all commercial activities involving provision of service. (viii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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