TMI Blog2017 (12) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... . There can be no promotion of such service by the appellant to attract tax liability under “Business Auxiliary Service” - the service tax liability cannot be sustained on such activity carried out by the appellant with reference to arrangement with Public Health Authorities of the State. The demand of ₹ 17,44,951/- was made for the period 1.4.2006 to 31.03.2007 - Held that: - Though the calculation might have been based on the documents submitted by the appellant, the basis of quantification with reference to specific invoices are to be made known to the appellant so that they can explain their side of the case. It is also seen that in respect of the sale of space or time, for the services rendered prior to 1.5.2006, also the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted on the following lines:- (a) They have sold banners and rented out hoardings. This cannot be taxed under Business Auxiliary Service . They have also undertaken certain activities for Chief Medical Officer, Ujjain and also State Health Resource Centre, Chattisgarh. These are with reference to public health and there is no promotion of any service provided by another person. The services rendered by the Health Authorities of the Government cannot be considered as a taxable activity. This is part of their public duty and the appellants assisted in the same. Small amount of service tax of ₹ 2,693/- is with reference to broadcast of jingle on All India Radio for Yamaha Motors India Pvt. Ltd., which cannot be taxed under Busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis and produced documentary evidence in this regard. The cenvat credit is also correctly availed by the appellants on the input service. 4. Ld.AR reiterated the findings of the Original Authority and submitted that the documents submitted by the appellants have been examined and commented upon by the Original Authority. The appellants are now making certain issues with reference to factual details and also on actual receipt of taxable consideration. This requires cross verification. 5. We have heard both the sides and perused the appeal records. We consider the tax liability of the appellant under Business Auxiliary Service first. The Original Authority confirmed service tax liability on considerations, which are received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the service tax liability cannot be sustained on such activity carried out by the appellant with reference to arrangement with Public Health Authorities of the State. 7. We also note that the Original Authority did not consider the claim of the appellant to calculate the tax liability wherever applicable based on the actual receipt of the considerations during the relevant period. We note that the Original Authority records that it is not the case of the assessee that they have not received the amount at all till the date of impugned order. Hence full billed amount was taken. We find that such reasoning is not legally sustainable. The tax demand was raised for a particular period. The appellants are contesting the demand due to non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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