TMI Blog2016 (12) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by Commissioner (A) or the original adjudicating authority which is based upon boards circular and the precedent decisions. Time bar - Held that: - during the relevant period there was a lot of confusion. All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or malafide can be attributed to the assessee. Revenue has not been able to produce any evidence on record to show that the tax, which according to the revenue was payable, was not being paid on account of any malafide. As such we agree with the lower authorities that the extended period would not be available to the Revenue. Appeal rejected - decided against appellant-Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person in the definition of Business Auxiliary Services, a person providing such services would not be covered. He also held in favour of the assessee on the issue of time bar. Accordingly, he dropped the proceedings under the show cause notice. 3. Being aggrieved with the said order of original adjudicating authority, Revenue filed an appeal before Commissioner (A). The respondent took a categorical stand before the appellate authority that they were not engaged in providing any promotion marketing custom care or other incidental or auxiliary services falling under the category of Business Auxiliary services to Amar Products and has introduced only one buyer to the exporter and that too only for one time. They have no establishment or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l concern has been substituted by the term person w.e.f. 01.05.2006 in respect of subject Business Auxiliary Services . Therefore, there is no legal infirmity in the order of the adjudicating authority holding that services provided by individual person other than commercial concern would not be taxable prior to 01.05.2006 and according to evidence placed on record Shri Ravi Lalwani had provided said service in his individual capacity without having any commercial establishment. Though the CBEC Circulars relied upon above by the respondents and the adjudicating authority are in respect of other services but same analogy and underlying principle laid down by the CBEC can be applied to the Business Auxiliary Services under consideration also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary services before 01.05.2006 when the term Commercial Concern has been substituted by the term person in Section 65(105)(zzb) of the Finance Act 1994 w.e.f. 01.05.2006. 5. On hearing both the sides we find that both the lower authorities have dropped the demand by taking into consideration clarification issued by the board through their circular being circular no. 59/8/2003 dated20.06.2003, 62/11/2003-ST(F.No. B3/7/2003) dated 21.08.2003 and B/2/8/2004-TRU dated 10.09.2004. 6. There is no dispute on the facts that the appellant in his individual capacity has provided services to M/s. Amar Products and was not having any commercial concern for undertaking the business in regular course. As such we find no infirmity in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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