TMI Blog2014 (6) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... service was classifiable under Information Technology Service (ITS) whereas it is claimed by the respondents that such services are classifiable under Business Support Service (BSS) or Business Auxiliary Service (BAS). - Held that:- Since the refund claims had been rejected on the ground that output services were a non-taxable service and the eligibility for the credit had not been examined, this aspect also will have to be considered in detail by the original adjudicating authority. It was also requested by both the sides that some general guidelines should be laid down by this Tribunal while remanding the matter. Scope of business auxiliary services - scope of the term 'include' - Held that:- the word includes has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T/00579/2010, ST/00996/2012, ST/00997/2012 - Final Order No. 20896-20903 / 2014 - Dated:- 19-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr.P.R.V. Ramanan, Spl. Consultant, Mr. G. Shivadass, Advocate, For the Respondent : Mr. B.N. Gururaj, Adv JUDGEMENT Per : B.S.V.MURTHY In all these appeals filed by the Revenue, the issue involved is common and therefore all the appeals are taken up together and a common order is being passed. The matter was heard for quite some time on 8.5.2014 and it was agreed that both the Revenue as well as the respondents will submit service-wise details and their classification. Accordingly the matter was heard once again today. 2. The issue involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the records and hearing both sides, what we found was that the detailed submissions made in respect of different services rendered by the respondents/assessee have not been discussed in detail at all. Even where there has been discussion, the discussions are not sufficient and mostly general in nature. In our opinion, this defect can be rectified only by the respondents/assessee submitting details afresh and fresh consideration of each such detail by the original authority. Learned counsels for the assessees agree that they would submit details of each type of services rendered, the amount involved and its classification according to them and the amount involved to the refund sanctioning authority who should render his observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees. The learned special consultant submitted that this is not at all correct. He submitted that the classification of various services rendered by the assessees in these cases are generally found to be not classifiable according to Clauses (i) (ii),(iv) and (v) of Section 65(19) of Finance Act, 1994. He submitted that as per clause (iii) of the Act, any customer care service provided on behalf of the client; and as per clause (vi) any services provided on behalf of the client; and as per clause (vii) any service incidental or auxiliary to any activity specified above are taxable under BAS. No serious objection was raised to this submission. Therefore, the original adjudicating authority may proceed on this basis for classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans services provided in relation to business or commerce. He also submitted that support service of business or commerce is not found in trade parlance and therefore it is a coined expression. While looking at the meaning, it cannot be said that support service of commerce or business covers all services provided in relation to business or commerce. We are inclined to agree with this view. While coming to the conclusion we take note of the fact that on 8.4.2011 the operational processes for marketing was added by Finance Act, 2011 and if the meaning was to cover almost all services, there was no need to add to the definition subsequently. In fact, the explanation given below in the definition explaining what is infrastructural support ..... X X X X Extracts X X X X X X X X Extracts X X X X
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