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2016 (1) TMI 739 - CESTAT ALLAHABAD

2016 (1) TMI 739 - CESTAT ALLAHABAD - 2016 (43) S.T.R. 259 (Tri. - All.) - Business Auxiliary Services - provision of services in relation to filing drawback claims, filing application for DEPB, EPCG licences etc. - change in the definition w.e.f. 10/09/2004 - . It is argued on behalf of the appellant that in spite of the amendment, the service provided by them does not fall under any of the categories (i) to (vii) under the Business Auxiliary Services head. - Held that:- the service provided by .....

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cation for Star Export House Certificate etc. - The scope of Business Auxiliary Services (BAS) does not cover the activities of appellants as they do not deal with promotion or marketing of goods or services. There is no incidental or auxiliary service to such marketing. - Demand set aside - Decided in favor of assessee - Service Tax Appeal No. 919 of 2010 - Final Order No. A/70090/2015 - Dated:- 16-12-2015 - Anil Choudhary, Member (J) And B. Ravichandran, Member (T) For the Appellants : Shr .....

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l was there, had been paid before the issue of show cause notice. It is admitted fact as recorded in the order-in-original, however, shortfall was paid after the initiation of enquiry by the Department. A show cause notice was issued dated 22/10/2009 for the extended period 2004-2005 to 2008-2009 alleging therein that the appellant is providing taxable services to their clients and collected the tax alongwith the value of service, but not deposited the same regularly in the Central exchequer. Ac .....

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not taxable. They are not providing any service relating to sale of any goods of their clients or service provided by the clients and as such they are not liable to tax under the Business Auxiliary Service head. The show cause notice was adjudicated by the order-in-original dated 29/3/2010 recording the finding that the appellant's services certainly promoted and encouraged the sale of the goods of the clients and serves as the input in support of their business activity. Accordingly, the pr .....

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ellant is in appeal before us. 3. So far the demand of other financial years i.e. 2005-2006 to 2008-2009 is concerned, it is pointed out from para 5 of the impugned order that there is no demand in the year 2006-2007. So far the differential tax demand for the year 2005-2006 is concerned, in para 13 of the order-in-original the payment had been recorded at page 12 of the order as having been paid by the challan dated 06/3/2010. So far demand for financial year 2007-2008 and 2008-2009 is concerne .....

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he service provided by them does not fall under any of the categories (i) to (vii) under the Business Auxiliary Services head. Only on the basis of raising of their bill of services, i.e. 20% of the duty drawback or benefit received, their service cannot be classified under Business Auxiliary Services or any other category of taxable service. Accordingly, he prays for setting aside and at the same time as the service is not taxable, but tax has been suo-moto paid alongwith interest, prays that n .....

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