TMI Blog2017 (7) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... in front of others, engaged in providing customers to the emporium resulting in promotion of sales. This is clearly in the nature of promoting the sales of goods belonging to the clients and facilitation fee received by the appellant from the emporium is nothing but in the nature of commission received for providing such services - the activity of the appellant is covered by the definition of ‘Business Auxiliary Service’ leviable to service tax. Extended period of limitation - Held that: - The appellant was already paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of ‘tour operators' - the appellant is a State Government undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... longing to the emporia/shops, is liable to Service Tax under the category of Business Auxiliary Service in terms of clause 19(i) of Section 65 of Finance Act, 1994. Accordingly proceedings were initiated against the appellant for confirmation of demand of Service Tax in respect of commission received by them within the period April, 2005 to March, 2010, by way of raising a show cause notice (SCN) dated 20-10-2010. The said SCN stands culminated into an impugned order passed by Commissioner. 3. The appellant s contention is that they are a State Govt. owned unit and their main business is for promotion of tourism. Looking into the popularity of the concept of spending seven days and nights on the said trains, the appellant made a policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for stoppage of buses at the approved emporium and there is no guarantee that the guest will make purchases from the said emporium. Accordingly, he submitted that the activity will not be covered within the definition of Business Auxiliary Service . He further submitted that the appellant is a Rajasthan State Government Undertaking and in the absence of any positive ingredient in the show cause notice, the demand will be hit by limitation. 7. Learned DR submitted that the activity is covered within the definition of promotion or marketing or selling of goods belonging to the client which falls within the definition of Business Auxiliary Service . Consequently, she prays for upholding the impugned order. 8. The definition of Busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hit by time bar in the absence of any positive evidence enumerated in the show cause notice. The show cause notice dated 20.10.2010 has been issued covering the demand for the period April, 2005 to March, 2010. The only reason cited in the show cause notice and the impugned order for invoking the extended time limitation under section 73 for demand of service tax is that the appellant has failed to take registration in the category of Business Auxiliary Service and have failed to file the periodic ST 3 returns. In this regard, we note that the definition of Business Auxiliary Service was expanded and made much more wide with effect from 10.9.04. The appellant was already paying service tax under various categories and separate litig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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