2015 (4) TMI 216

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..... spondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: The period involved in this case is from May 2006 to March 2010. An amount of Rs. 1,62,18,575/- relates to payments effected to the foreign company for providing dedicated leased lines and service tax has been demanded under the category of "Business Auxiliary Services". A sum of Rs. 5,68,83,782/- has been demanded on the ground that the appe .....

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..... d for more than Rs. 5.68 crores, learned counsel submitted that operational or administrative assistance in any manner was included in the definition of 'business support service' only on 1.5.2011 and therefore, prior to that period, the assistance received in 'management' is not liable to tax. 4. We find prima facie force in the arguments. Moreover, the appellant has already paid .....

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..... n respect of Telecom service and paid. Even though the dispute is about 'business support service', in the order as well as in the documents, it comes out clearly that 'telecom service' has been considered as 'business support service' and therefore, the payment can be related to the adjudication order. Accordingly, we agree with the appellant that the amount paid by them c .....

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