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M/s S.K. Financial Services Versus C.C.E., Kanpur

2015 (7) TMI 676 - CESTAT ALLAHABAD

Busines Auxiliary Service - Invocation of extended period of limitation - Held that:- On chargeability of service tax appellant is not agitating the issue on merits w.e.f. 01/5/2006. For the period before 01/5/2006 it is the case of the appellant tha .....

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r Business Auxiliary Services upto 01/5/2006. Demand for the period prior to 1/5/2006 is, therefore, required to be set aside

There was no ambiguity or confusion with respect to interpretation of Business Auxiliary Services after 01/5/2006 .....

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ld as applicable for the period 01/5/2006 onwards - Decided partly in favour of assessee. - Service Tax Appeal No. 1170 of 2010 - Final Order No. 52213/2015 - Dated:- 10-7-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. H.K. Thakur, .....

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Commissioner (Appeals), Kanpur. 2. Shri Anurag Kapur (Advocate) appearing on behalf of the appellant argued that Appellant is not agitating payment of service tax w.e.f. 01/5/2006 when Section 65 (105) (zzb) of the Finance Act, 1994 was amended. That .....

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to be recovered from individuals. For the period from 01/5/06 appellant fairly agreed that service tax was required to be paid and that the same is not being agitated on merits. However, he argued that provisions regarding applicability of extended .....

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06, therefore extended period was attracted and penalties have been correctly imposed. Learned AR strongly defended the orders passed by the lower Authorities. 4. Heard both sides and perused the case records. On chargeability of service tax appellan .....

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/5/2006. On verification of the case records we find it so and hold that individuals cannot be subjected to service tax under Business Auxiliary Services upto 01/5/2006. Demand for the period prior to 1/5/2006 is, therefore, required to be set aside .....

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