TMI Blog2008 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... fically brought under tax net w.e.f. 1-5-06 without amending the definition of “Business Auxiliary Service”, then dept. is not allowed to demand duty under “Business Auxiliary Service” for the prior period - S/260/2007 - 148/2008 - Dated:- 27-2-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M. N. Bharathi, Advocate, for the Appellant Dr. Nitish Birdi, SDR, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Financial Services" (BOFS, for short) in so far as a part of the gross amount determined in the notice was concerned. The adjudicating authority went beyond the scope of the SCN to reclassify the service as "Storage and Warehousing Service" and to demand service tax on that basis. This action was rightly set aside by the Commissioner (Appeals), who remanded the case to the lower authority for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d date, they were not liable to pay service tax in respect of the service in any other category. In this connection, ld. counsel has referred to two stay orders of the Bangalore Bench [2007 (8) S.T.R. 354 and 2007 (8) S.T.R. 371], wherein applications filed by the Revenue for stay of operation of the appellate Commissioner's orders in favour of the assessees were rejected by the Bangalore Bench ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iary Service" simultaneously with the insertion of clause (95a) under Section 65 of the Finance Act. Any such amendment to the definition of "Business Auxiliary Service" has not been shown to us. It is the consistent view of this Tribunal, where a new category of service is introduced for levy of service tax without amending the definition of a pre-existing category of service in which a given ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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