9911796707
TMI Blog2014 (1) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax under the category of ‘Business Auxiliary Service’ in terms of clause 19(i) of Section 65 of Finance Act, 1994 - Held that:- Prima facie, the activity of the appellant is covered by the definition of ‘Business Auxiliary Service’. As such it is not the case for complete waiver of pre-deposit. However, taking into account the appellant’s contention that the demand is barred by limitation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name style of Palace on Wheels and Royal Rajasthan on Wheels , to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention is that they are a State Govt. owned unit and their main business is for promotion of tourism. Looking into the popularity of the concept of spending seven days and nights on the said trains, the appellant made a policy by way of agreement to float a tender based upon certain terms conditions. The showroom owners accepted the terms conditions and made an offer fulfilling the financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Inasmuch as admittedly, the appellants are promoting sale of goods by the said emporia/shops, for which they are getting facilitation fee, i.e., commission , it is nothing but Business Auxiliary Service . 6. After appreciating the submissions made by both sides, it is felt that the issue is contentious and arguable. Prima facie, the activity of the appellant is covered by the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
