TMI Blog2017 (9) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... y the definition. The Notification No. 14/2004 dated 10.9.2004 granted exemption to various services provided to a client in relation to Business Auxiliary Service. Another Notification No. 25/2004 of even dated granted exemption to Business Auxiliary Service rendered prior to 10.9.2004. Extended period of limitation - Held that: - Mere non filing of returns and non-remittance of tax for rendering Business Auxiliary Service cannot be viewed as suppression of facts with intent to evade tax - the issue being interpretational one, we find no ground to invoke the extended period of limitation - penalties also set aside. The appellant is liable to pay the service tax for the normal period - appeal allowed - decided partly in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates July 2003 to March 2006 Rs.17,47,637/- ST/182/2009 Aditya Marketing Services July 2003 to March 2006 Rs.2,61,258/- ST/485/2009 ANM Associates July 2003 to March 2006 Rs.2,83,959/- 4. On behalf of the appellants, ld. counsel Ms. Minchu Mariam Punnose strongly argued on the ground of limitation. She submitted that the definition of Business Auxiliary Service was amended with effect from 10.9.2004 thereby including the services provided on behalf of the client. Further, Notification No.25/2004-ST dated 10.9.2004 exempted Business Aux ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Auxiliary Service as it stood during the relevant period of dispute. As agents of ICICI bank, the appellants used to canvass prospective customers and arrange for the home loans for the interested parties. They perform the work from the stage of obtaining the application from prospective customers, processing of such applications and undertake file sourcing till the disbursement of loan amount to the customers. The appellant received commission from the bank on the total volume of business done by them; that such activities involved promotion of services or marketing of service provided by the client and therefore the activities were squarely covered under the definition of Business Auxiliary Service. He also adverted to the agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not established any positive act of suppression. Mere non filing of returns and non-remittance of tax for rendering Business Auxiliary Service cannot be viewed as suppression of facts with intent to evade tax. Further, the issue being interpretational one, we find no ground to invoke the extended period of limitation. In Car World Autoline Vs. Commissioner of Customs Central Excise, Cochin (supra), the Tribunal has set aside the demand giving the benefit of Notification No. 25/2004. Thus, the demand in all the appeals for the extended period is liable to be set aside which we hereby do. 8. In ST/26/2009, the appellant is liable to pay the service tax for the normal period. However, for the reasons stated above, the penalties imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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