TMI Blog2023 (10) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... no whisper that the appellant has suppressed facts with intend to evade payment of tax. So also, the proviso to Section 73 (1) has not been mentioned or invoked in the Show Cause Notice. In such circumstances, Show Cause Notice which is not issued within the normal period cannot sustain. The notice issued is therefore time barred. In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the definition under Section 65 (19). The appellant is not providing any service on behalf of IRCTC. The appellant is providing service to M/s. IRCTC. There is no amount collected by the appellant from the passengers. In fact, the services are provided to M/s. IRCTC and amount is also collected from M/s. IRCTC. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld the same. Hence this appeal. 2. The Ld. Counsel Shri S. Sathiyanarayanan appeared and argued for the appellant. The Show Cause Notice dated 9/6/2011 was adverted to by the Ld. counsel to argue that though Show Cause Notice has been issued presumably invoking the extended period of limitation, there is no averment in the Show Cause Notice that the appellant has suppressed facts with intend to evade payment of service tax . So also the proviso to section 73 (1) has not been invoked in the Show Cause Notice. For this reason itself the demand, interest and the penalties imposed cannot sustain as the period involved is from 2006-07 and 2007-08. It is argued by the Ld. Counsel that it is not a mere omission to mention the particular secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RCTC for supply of bed rolls to the passengers during their train journey. They had to periodically clean the bed rolls and supply the same. For this reason the activity falls under the definition of Business Auxiliary Services and the demand is legal and proper. It is prayed that the appeal may be dismissed. 5. Heard both sides. 6. The foremost argument put forward by the Ld. Counsel is that the Show Cause Notice dated 9/6/2011 is issued for the period 2006-07 and 2007-08 and is time barred. On perusal of the Show Cause Notice, we find that there is no averment that the notice is issued invoking the extended period. There is no whisper that the appellant has suppressed facts with intend to evade payment of tax. So also, the proviso t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospective customer or vendor, public relation services, management or supervision and includes services as a commission agent, [but does not include any activity that amounts to manufacture of excisable goods]. 8. In para 4 of the Show Cause Notice it is alleged that the activity of providing bed rolls would fall under clause (vi) of the definition under Section 65 (19). The appellant is not providing any service on behalf of IRCTC. The appellant is providing service to M/s. IRCTC. There is no amount collected by the appellant from the passengers. In fact, the services are provided to M/s. IRCTC and amount is also collected from M/s. IRCTC. For this reason, the activity cannot be considered as a service provided on behalf of a client. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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