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TMI Blog2019 (4) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... hri V.Y.Khare, CS for the Appellants Shri S.Mukhopadhyay, Suptd.(AR) for the Revenue ORDER Per Bench : The present appeals have been filed against the Order-in-Original No. 01/Commr/ST/ADJ/DIB/09 dated 09.02.2009. The period of dispute is from 01.07.2003 to 30.04.2006. During this period the appellant entered into contract agreement with M/s. Oil and Natural Gas Corporation Ltd.(ONGCL) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are inputs for the client". Since this sub-section was introduced only w.e.f. 10.09.2004, he dropped the demand of service tax for the period up to 09.09.2004 and confirmed the demand of service tax for the subsequent period. The assessee has challenged the demand for service tax under the category of Business Auxiliary Service. The Revenue has also challenged a portion of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute only w.e.f. 16.05.2008, he argued that the entire demand for service tax under the category of Business Auxiliary Service merits to be set aside. 4. Ld. DR justified the impugned order. 5. Heard both sides and perused the appeal records. 6. We have perused a copy of the Contract executed by the assessee with ONGC. The contract specifically is for hiring the service of Type-II Cra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the activity can at best fall under Section 65(105) (zzzz) w.e.f. 16.05.2008. Since the entire demand in the present proceedings is for the prior period, we find no justification for the levy of the service tax under the category of Business Auxiliary Service. 8. On the above discussions the impugned order is set aside and the appeal filed by the assessee is allowed. Consequently the appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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