TMI Blog2014 (5) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... record to say that he has actually received consideration endorsement/advertisement/marketing of any goods as part of the contractual agreement though such clauses are seen in the agreement. We further note that ‘Business Support Service’ by definition is not very explicit and some amount of haziness exists in the scope of the entry. In such a situation, when the activity gets covered by another entry for taxing the activity subsequently the Tribunal has held that for the period prior to enactment of the new entry the service was not taxable. By this logic, it appears that consideration received by the applicant was not towards, ‘Business Support Service’. Prima facie, we feel that the applicant has made out a case for waiver of pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived during 2006-07 and 2010-11 and upon adjudication an amount of Rs.20,32,985/- is confirmed as tax against the applicant. 2. Aggrieved by the order, the applicant filed this application for waiver of tax, interest and penalty. The learned Counsel submits that he is not promoting any particular brand or product or service and also not taking part in any business activity of promoting the sale of any product or service of any entity. The entry for Business Support Service envisages taxing activities which are needed for doing business activities almost in the nature of outsourcing of activities connected with business. When the definition of Business Support Service does not specifically cover the activity done by him and later a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration for match fee for playing cricket. Nothing has been specifically brought on record to say that he has actually received consideration endorsement/advertisement/marketing of any goods as part of the contractual agreement though such clauses are seen in the agreement. We further note that Business Support Service by definition is not very explicit and some amount of haziness exists in the scope of the entry. In such a situation, when the activity gets covered by another entry for taxing the activity subsequently the Tribunal has held that for the period prior to enactment of the new entry the service was not taxable. By this logic, it appears that consideration received by the applicant was not towards, Business Support Service . Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
