9911796707
TMI Blog2013 (9) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... enter services and computerized data processing services for the client. On the collection and sales services they have been discharging service tax liability under 'Business Auxiliary Services (BAS)' w.e.f 01/07/2003 and on call center services they have been discharging service tax liability under BAS w.e.f 01/03/2006 as the said service was exempt prior to 01/03/2006. In respect of computerized data processing services, they have been discharging service tax under the category of 'Business Support Services' w.e.f 01/05/2006 when the said service was brought under tax net. On 20/10/2003 the appellant wrote a letter to the jurisdictional Range Superintendent informing the department of the activities undertaken by them and also conveying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority with respect to the transactions undertaken by the appellant. While the show cause notice alleged that the appellant's service is 'computerised data processing' which is incidental or ancillary to the customer care services undertaken by their client to their customers, in the impugned order, a totally different ground has been taken to confirm the demand. The adjudicating authority has concluded that the appellant is collecting raw data from the client's customers which is factually incorrect and which is not the proposition in the show cause notice and, therefore, the basis of which the findings have been given by the adjudicating authority is contrary to the facts and on that ground alone the impugned order is not sustainable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If that be so, question of classification of the activity of the appellant under BAS would not arise at all. 3.4 The learned consultant relies on the decision of the Bombay High Court in the case of Indian National Ship owners' Association vs. Union of India 2009(14)STR 289 wherein it was held that, when a tax is imposed under a new entry with effect from a particular date, it has to be presumed that for the period prior to that date, tax is not leviable unless the new entry has been carved out of earlier existing entry. In the present case, BSS came into force w.e.f 01/05/2006 and it has not been carved out of BAS and hence the demand for the period prior to 01/05/2006 is not sustainable. 4. The learned Commissioner (AR) appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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