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TMI Blog2016 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... and selling of chicks for and on behalf of M/s. Venco Research & Breeding Farm Pvt. Ltd. (hereinafter called as "Venco".) and M/s. Venkateshwara Research & Breeding Farms Pvt. Ltd. (hereinafter called as "VRB") who are their group companies. b) Veterinary services such as services of veterinary doctors to Venco and VRB. The doctors shall provide services in connection with brooding, growing and laying of birds including creation of proper hygienic environment, medication, vaccination and feed recommendation, etc. c) Laboratory Analysis and Testing services such as conducting various laboratory analysis and tests in respect of the birds and relation to the brooding, growing, laying, etc. 2. VHPL were receiving 10% of the total cost of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Notification No.13/2003. He also relied on the decision of the Tribunal in the case of Kathuria Financial Services - 2014 (36) STR 662 (Tri-Del) in support of invocation of Section 80 by the Commissioner. Learned Counsel argued that extended period has been invoked for the period 2003-2004 by issuing a show-cause notice in the year 2009. He argued that from 2004 to till 2009 the appellants have been paying tax on the said amounts received by them and therefore, extended period cannot be invoked against them. 4. Learned AR for the Revenue argued that Section 80 has been wrongly invoked in the instant case. It has been argued that the appellants have not paid the duty demanded in the show-cause notice which shows a clear intent not to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and services is divided into the following three categories: a) Selling arrangement b) Veterinary services; and c) Laboratory testing and analysis services In respect of each of the above the broad details of the work and services would be as listed in Annexures 1,2 and 3 respectively. The consideration payable to you for the aforesaid services would be as under: a) Selling arrangement - commission @ 10% of the sale value of parents stock, as reduced by returns, rejections, taxes, etc. (hereafter referred as "the sale value") b) Veterinary services - charges @ 3% of the sale value. c) Laboratory testing and analysis charges - @ 7% of the sale value. Please note that the above arrangement should come into force with effect from 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "business auxiliary service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services, and includes services as a commission agent, but does not include any information technology service. Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause "information technology service" means any service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the nature of customer care on behalf of Venco/VRB. Thus, the notification No.13/2003 is not applicable in respect of clauses (b) & (c) of the contract. 9. In view of the above, the demand is sustainable. However, if needs to be limited to the quantum of service provided to customers of Venco/VRB. In so far as services are received by Venco/VRB it will not fall under business auxiliary service. 10. Revenue has challenged the invocation of Section 80. It is seen that there is no doubt that part of the services provided under clauses (b) & (c) was in the nature of customer care services specifically covered under the definition of Business Auxiliary Services. The Commissioner has in his order stated that since the period of dispute pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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