9911796707
TMI Blog2014 (4) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the stay application on the ground that the appellant could not be represented by counsel for the reason mentioned in the misc. application. Misc. application was heard on 9-4-2014. It was submitted by learned counsel that the appellant was not aware of the listing of the case on 17-2-2014 since notice was not received by them. Even though learned counsel had filed Vakalat on 6-9-2012 and had filed misc. application seeking admission of certain additional documents, counsel also did not receive any notice of hearing. In view of the fact that the stay order was passed without hearing the appellant, we considered the submissions and the misc. application seeking rehearing of stay application was allowed and the matter was posted for hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of DEPB scrips and price at which the appellant purchased is the consideration for service rendered by the appellant and therefore, the same is correctly classifiable under "Business Support Service". 4. We have considered the submissions made by both sides. It was vehemently argued by learned counsel that there is no service at all and even if there is a service it cannot be classified under 'Business Support Service', 'Business Support Service' is defined as under : "Support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, ......... and other transaction processing" [Section 65(104c) of the Finance Act, 1994]. Prima facie, any serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntertained a bona fide belief that in the case of two companies, the appellant paid service tax, there was no agreement before purchasing DEPB scrips for completion of formalities to get DEPB scrips for the benefit of exporter. In such a situation, the purchase of DEPB scrips and sale at higher price for commission would mean that the appellant had acted as a commission agent. The 'Commission Agency Service' is covered under 'Business Auxiliary Service'. Therefore, the fact that the appellant paid service tax in respect of two companies, in our opinion, does not give raise to a conclusion that the appellant has entertained a bona fide belief regarding their liability on other transactions. The very fact that the other transactions were prec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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