2017 (2) TMI 843

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..... Ravindran: This appeal is field by Revenue against Order-in-Appeal No. GOA/CEX/GSK/63/2012 dated 17th September 2012. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the respondent was paying Service Tax as provider of services under category of "Business Auxiliary Services". During the period in question i.e. 1st April 2004 to 31st March 2007 paid Serv .....

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..... hority allowed the appeal by setting aside that portion of the order which imposed penalties by recording a finding which is reproduced. "In the present case, the appellant paid the Service Tax and interest before issue of show-cause notice. In the impugned notice issued to the appellant, there is no difference in the amount demanded and what has been deposited by the appellant, before issue of s .....

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..... s. It is seen that the said service can be categorised under "Recovery Agent Services" which was taxable from 1st May 2006; which would mean that the said amount is not taxable under "Business Auxiliary Services". It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of existing services. Hence it cannot be said that appellant h .....

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