9911796707
TMI Blog2023 (10) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition / First class compartments of trains running in different sectors. For such services provided by the appellant they collected service charges from M/s. IRCTC. It appeared that these services are classifiable under Business Auxiliary Service. Even though the appellant collected service charges they did not discharge the service tax liability for the period 2006-07 to the tune of Rs.87,212/-. Show Cause Notice was issued proposing to demand the tax amount under Section 73 (1) of Finance Act 1994 along with interest and also proposed to impose penalties. After due process of law, the adjudicating authority confirmed the demand along with interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not fall under the clause (vi) invoked in the Show Cause Notice. For this reason also the demand cannot sustain. The Ld. Counsel prayed that the appeal may be allowed. 4. The Ld. AR Shri Harindra Singh Pal appeared for the department. The argument of the Ld. Counsel that the proviso to Section 73 (1) has not been invoked in the Show Cause Notice was countered by the Ld. AR by adverting to the discussions in para 12 and 13 of the impugned order. It is submitted by the Ld. AR that mere omission to mention the section in the Show Cause Notice cannot be a ground to hold that the Show Cause Notice is invalid. 4.1. On merits, the Ld. AR submitted that the appellant had entered into an agreement with M/s. IRCTC for supply of bed rolls to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client or or [Explanation For the removal of doubts, it is hereby declared that for the purpose of this sub-clause, "inputs" means all goods or services intended for use by the client;] (v) production or processing of goods for, or on behalf of the client;] (vi) provision of service on behalf of the client; or (vii) a service incidental or auxillary to any activity specified in sub clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
