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TMI Blog2011 (5) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : D.N. Panda, Member (J)]. - The appellant came in appeal against the order dated 19-7-2010 passed by the First Appellate Authority upholding the order of adjudication. The authority were of the view that procurement of input by the appellant on commission basis according to the terms of the contract between the appellant and the Ballarpur Industries Ltd. provided the character ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aracter of 'Business Auxiliary Service' w.e.f. 10-9-1994. Prior to that date there was no such intention which can be known from the statutory provisions as well as para 18 of the Board's Circular No. B2/8/2004-TRU, dated 10-9-2004. The scope of Business Auxiliary Service only dealt with the marketing side of business prior to that date. The authorities when appreciated that the appellant may be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -registration and non-filing of returns does not amount to suppression. 5. Further, the Business Auxiliary Services pertaining to procurement of goods and service, which are inputs for clients, the Appellant had claimed that demand of duty is barred by limitation. It was submitted that the show cause notice was time barred under Section 73 of the Finance Act, 1994. The appellant had submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 593 (S.C.)]. 7. Revenue's contention is that the appellant had started paying service tax under the sub-category 'Procurement of goods and services, which are the inputs for the clients' under the broad category of Business Auxiliary Services. The appellants are covered by the notification for the relevant period to pay tax. 8. Heard both sides and perused the records. 9.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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