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TMI Blog2014 (9) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... etation of the provision and application of the said provision to the transactions of the respondent-assessee is a fair view of the provision and calls for no interference. Section 65(104c) of the Act has been brought within the Service Tax net as “Support Service of business or commerce”, by the Finance Act, 2006 with effect from 1-5-2006. The transaction in question relates to the period 1-7-2003 to 30-9-2006. In the circumstances the Tribunal has rightly held that these transactions of the respondent-assessee, since they fall within support service of business or commerce are not liable to the charge of Service Tax for the period anterior to the incorporation of clause (104c) in Section 65 of the Finance Act, 1994 i.e., prior to 1-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment for payment of Service Tax and was not discharging their Service Tax liability, a show cause notice dated 5-6-2007 was issued demanding Service Tax of ₹ 74,28,063/- under the proviso to Section 73(1) of the Finance Act, 1994, along with interest under Section 75 and proposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Eventually by the order dated 9-6-2008 the Commissioner confirmed the demand along with interest and imposed penalty. Aggrieved, the respondent-assessee preferred an appeal before the CESTAT. 5. By the order impugned, the Tribunal held inter alia that the billing and accounting work executed by the assessee is taxable under Support Service of Business or Commerce and not as BAS. In Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 65(104c) of the Act, we are satisfied that the interpretation of the provision and application of the said provision to the transactions of the respondent-assessee is a fair view of the provision and calls for no interference. Section 65(104c) of the Act has been brought within the Service Tax net as Support Service of business or commerce , by the Finance Act, 2006 with effect from 1-5-2006. The transaction in question relates to the period 1-7-2003 to 30-9-2006. In the circumstances the Tribunal has rightly held that these transactions of the respondent-assessee, since they fall within support service of business or commerce are not liable to the charge of Service Tax for the period anterior to the incorporation of clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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