9911796707
TMI Blog2018 (8) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per: P. ANJANI KUMAR The appellants are engaged in transportation of chasis of Commercial Vehicles from the factories of the Tata Motors Ltd. to their Regional sales officers for further sale. The department alleged that the appellants are liable to pay Service Tax under Business Auxiliary Services. A SCN dated 06.09.2007 covering the period of 01.07.2003 to 30.09.2006 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31.03.2007, have short paid duty and that too under the category of 'BAS' and that they have availed ineligible CENVAT Credit. Commissioner vide Order-in-Original No. 18/2008 dated 31.07.2008 has confirmed the demand holding that the services rendered by the appellants was under 'BAS'. Aggrieved by the order, appellants have filed the present appeal. 4. The appellants submitted that the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of of payment; Department calculated SHE Cess excess by Rs. 10,525/-. The appellants pleaded for trading of service as 'BSS' and sought relief on the basis of calculations as above. 6. The Departmental Representative has reiterated the finding in Order-in-Original and submitted that in case the Bench works to consider qualification as requested by the appellants, the matter needs to go back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of interpretation of statute and appreciation of documentary evidence, we set aside the penalties imposed in Order-in-Original. 8. The appeal is allowed by way or remand, in view of the above, with a direction to classify the services rendered by the appellants under 'BSS' under Section 65 (104C) of Finance Act, 1984 and to examine the claim of appellants and the other issues raised therein. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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