TMI Blog2015 (4) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... which are incidental and auxiliary to the service of "procurement of goods from services, which are inputs for client" falling under Clause (iv) and hence would fall under clause (vii) of Section 65 (19) of the Finance Act, 1994, as amended. We also find that the ld.Commissioner has categorically recorded that in spite of several reminders, the Applicant did not submit particulars of such services during the relevant period, so as to enable the Department to compute the service tax liability. - Prima facie case not in favour of assessee - Partial stay granted. - SP-76239/14, ST Appeal No. 76101/14 - - - Dated:- 4-2-2015 - Dr D M Misra, Member (J) And Dr I P Lal, Member (T),JJ. For the Appellant : Shri Kamal Gupta, CA For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany reported in 2011 (23) STR 6 (Jhar.). He has further contended that the Applicants themselves got registered since 2010 and from September, 2010, they started paying service tax under the category of BAS. This fact was known to the Department and the matter was taken up for investigation for the past period that the demand was issued on 22.10.2013 i.e. after a lapse of about three years and therefore, the demand is time bar. It is his submission that the Applicant has been regularly paying service tax under the category of BAS since September, 2010 that the demand has been raised upto the period of 2013 and therefore, there is repetition. However, no break-up was provided by the ld.C.A.. The ld. C.A. further submitted that the bill amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, a show-cause notice dated 17.04.2012, has already been issued to their sister concern and the adjudicating authority on 14.03.2013, confirmed the dues under BAS. He further submitted that during the course of adjudication, the Applicant could not submit any evidence/proof to the effect that the price was inclusive of statutory dues. It is his contention that the judgement of the Hon'ble High Court is with reference to the classification of the impugned services within the definition of Cargo Handling Services and the issue of taxability of the impugned services under the category of BAS, was not before the Hon'ble High Court. 4. Heard both sides. We find that in the present case, the Applicant has entered into an agreement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2010 and hence, the issue was known to the Deptt, but the show-cause notice was issued to them on 22.10.2013, which is time bar. It is further submitted that the bill amount included the various other statutory dues which are to be excluded from the value. However, it is not quantified by the Applicant. We find that the rival claims made by both sides, is required to be gone in detail examination on various facts including the evidences as per agreement and the returns filed by the Applicant, which can be taken up at the time of disposal of Appeal. However, in view of the facts and circumstances of the case cited above, prima-facie, at this stage, we are not satisfied that the Applicants have made out a case for full waiver of predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
