TMI Blog2017 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... t under what category of Business Auxiliary Service, the appellants are liable to pay service tax - Held that: - the Revenue could not make up their mind as to which category of BAS will apply to the activities of the appellants. Admittedly, the appellants carried out a whole range of activities loading, unloading of raw materials and up to loading de oiled cake for despatch - It is necessary to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oading, unloading of receipts of soyabean seed and other materials, stacking loading into the feeding points, filling, weignment, stitching, staking, de oiled cake, loading the cake in truck etc. For these services, the appellants get paid on monthly basis @ ₹ 34.50 / MT. 2. The Revenue entertained a view that these activities are taxable under the category of Business Auxiliary Service i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in procurement of goods for the clients and as such covered under Business Auxiliary Services. In such situation, he pleaded that the proceedings will fail as there is no clarity or specific proposal for the tax liability. Even on merits he submitted that their activities of supply labour to do to work in manufacturing unit will not be covered under BAS. He also contested the demand on limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attended to various take of type of work in the clients manufacturing premises. It is necessary to identify such activities for a tax liability under BAS. Admittedly, neither show cause notice nor the lower authorities could arrive at definitive conclusion in this regard. We note on this ground alone the proceedings against the appellant will fail. The notice proposed demand without specifying cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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