2014 (6) TMI 202

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..... s activity will fall under the category of business auxiliary services without pin-pointing the correct head in the said BAS, will the income fall. First appellate authority has also not discussed this relevant point which was raised by the appellant before him during the time of appeal was filed. Prima facie, we are of the view that amounts received for the documentation charges for the sale made .....

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..... held by the first appellate authority. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding Service Tax liability on the appellant under the category of business auxiliary services on the ground that the appellant had shown miscellaneous income received as documentation charges during the course of high sea sales. 4. After considering the submission .....

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