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M/s Bansal Trading Co. Versus CCE, Panchkula

2015 (12) TMI 274 - CESTAT NEW DELHI

Discrepancy in issuing Show Cause Notice - Business Auxiliary Service to its customers on behalf of "Mobile Company" - Buying and selling of goods - Held that:- Primary adjudicating authority had dropped the proceeding initiated vide show cause notic .....

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been quantified in the show cause notice. We find that the Order-in-Review also does not quantify the value of service or the amount of service tax nor does it quantify the amount of penalty. Certainty is a non negotiable requirement in the tax proce .....

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appellant actually falls under Business Auxiliary Service in the wake the appellant's of contention that what was done was sale/purchase of recharge coupons and there was no service rendered. - Impugned order is unsustainable - Decided in favour of .....

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n-Review dated 25.2.2009 which set aside the Order-in-Original date 1.3.2007. When the case is called today, there is no representation nor is there any request for adjournment on behalf of the appellant. The notice of hearing was received back. In t .....

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3. We have considered the contention of the learned AR and also perused the relevant papers. In this case the appellant was alleged to have provided Business Auxiliary Service to its customers on behalf of "Mobile Company" as direct sellin .....

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following order: (i) The Order-in-Original NO.03/AC/ST/YNR/2007 dated 28.2.2007 passed (dropping the proceedings of show cause notice) by the Assistant Commissioner, Central Excise Division, Yamuna Nagar is annulled under section 84 of the Finance Ac .....

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h intention to evade service tax; (iii) Accordingly, I hold that unpaid service tax amount on account of service tax liability and education cess thereon on Business Auxiliary Services under section 73 of the Finance Act, 1994 is payable along with i .....

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Trading Company, Yamuna Nagar for contravention of provisions of section 70,68,69 of the Act ibid is imposable which in total will be equal to service tax not paid." 4. We find that the primary adjudicating authority had dropped the proceeding .....

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