9911796707
TMI Blog2012 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospective so as to cover the period of dispute - appellant’s services squarely fall within the ambit of the definition of ‘Business Auxiliary Service’ - during the period of dispute, they were entitled to exemption - demand under a different head is not sustainable - waiver of pre-deposit allowed - ST/2427/2011 - 230/2012 - Dated:- 7-2-2012 - S/Shri P.G. Chacko, P.R. Chandrasekharan, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that they have been rendering Business Auxiliary Service from 9-7-2004 on a similar set of facts and paying service tax accordingly. It is submitted that, during the period of dispute, they were claiming exemption under Notification No. 13/2003-S.T., dated 20-6-2003 in respect of Business Auxiliary Service and hence did not have to pay service tax under the head Business Auxiliary S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant got themselves registered with the department under the head Business Auxiliary Service and has been paying service tax till date and that the department has not had any objection. 2. The learned Addl. Commissioner (AR) has reiterated the findings of the learned Commissioner and has also referred to the Agreement. He has particularly referred to Articles 13, 14 15 of the Agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) xxx xxx xxx (ii) xxx xxx xxx (iii) xxx xxx xxx (iv) undertakes any activities relating to such sale or purchase of such goods or services; Prima facie, the above explanation which was introduced with effect from 16-6-2005 is clarificatory and retrospective so as to cover the period of dispute. It appears that the repairs undertaken by the appellant were in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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