TMI Blog2018 (10) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... merce cannot be attributed to such an activity - Once this is the finding which is otherwise correct as apparent from record, the question of holding the same as a service i.e. the one meant for any Business or commerce has no sustainability. Scope of SCN - Held that:- SCN initially made proposal to demand tax under the category of Business Support Service. The mention of this activity as BAS in the final para of show cause notice is nothing more than a typographical error as the show cause notice is discussing about the features of Business Support Service. The authority below has ignored this aspect rather has confirmed the demand under Business Auxiliary Service - This is the law settled that Adjudicating Authority cannot go beyond th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Capital of Delhi, on its behalf. The Department alleged that the appellants being the authorized agents of the MCD for collection of toll, they are providing Business Support service to MCD. Accordingly, a show cause notice dated 30 th November, 2010 for the period w.e.f. 01/04/2008 to 15/07/2010 was issued raising demand of ₹ 8,29,94,869/- as a service tax for providing Business Auxiliary Services. The appropriate interest and proportionate penalties were also proposed by the said show cause notice. The entire demand has been confirmed by order under challenge. Hence, the present appeal. 2. We have heard Shri Rachit Jain, learned Counsel for the appellant and Shri G.R. Singh, learned AR for the Revenue. 3. It is impresse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 4. While rebutting these arguments it is submitted on behalf of the department that the authority below has been clear enough in holding the activity of the appellant to be of Business Auxiliary Service on the ground that activity amounts to the promotion of the business of Municipal Corporation of Delhi. While justifying the order, it is submitted that though the service can more appropriately stands classified under Business Support Service as was initially discussed in the show cause notice, however, there seems no infirmity in the findings under challenge. The appeal is prayed to be dismissed. 5. After hearing both the parties and perusing the record as well as order under challenge, we observe that Municipal Corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the consideration as taken is the amount collected by B, the appellant as facilitation charges from C, the public. No consideration for the service is paid by A, the Government to B, the appellant herein. Also the appellant has taken the argument that to levy service tax under the Business Auxiliary Service the service provided by a service provider has to be in relation to the business of the service recipient. In other words, service provided by any person to a client in relation to Business Auxiliary Service is required to be in relation to business or commerce of the service recipient. We find this argument to be very persuasive. We find that the appellant has provided facilitization services to MCD departments. Hence, taxability un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge is beyond the scope of show cause notice, we observe that show cause notice initially made proposal to demand tax under the category of Business Support Service. The mention of this activity as BAS in the final para of show cause notice is nothing more than a typographical error as the show cause notice is discussing about the features of Business Support Service. The authority below has ignored this aspect rather has confirmed the demand under Business Auxiliary Service. This is the law settled that Adjudicating Authority cannot go beyond the scope of show cause notice. We draw our support from the decision of this Tribunal in the case of Balkrishna Industries Ltd. vs. CCE, Jaipur 2013 (297) E.L.T. 257. 9. Now coming to the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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