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TMI Blog2018 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate - For the Appellant Shri K. Veerabhadra Reddy, JC (AR) - For the Respondent ORDER Per: Bench The appellants were issued a show cause notice alleging failure to discharge service tax liability of Rs. 2,33,16,506/- for rendering 'Business Auxiliary Service'. After due process of law, the original authority confirmed the demand along with interest and also imposed equal penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... profit oriented or commercial concern. The definition of 'Business Auxiliary Service' as it stood from during the relevant period included only a 'commercial concern' which was rendering 'Business Auxiliary Service'. The definition was amended w.e.f. 1.5.2006 so as to substitute the word "commercial concern" by the word "any person". As the period involved in the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Business Auxiliary Service' as it stood during the period is reproduced as under : "(zzb) to a client, by commercial concern in relation to business auxiliary service" [Emphasis supplied] This above entry remained in force till 30-4-2006. From 1-5-2006, the taxing entry brought "any person" in substitution of the term "commercial concern" providing BAS Service to the fold of taxation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of this case. The Tribunal in the case of Raja Charity Trust (supra) had an occasion to analyze a similar issue and has taken the view that in cases where the assessee is not a commercial concern would not be covered by definition of 'Business Auxiliary Service' during the relevant period. Following the same, we are of the view that the demand is unsustainable. Impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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