2015 (6) TMI 49

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..... gh: The appellant has filed this stay application along with appeal against Order-in-Appeal No. 219/S.Tax/D-II/2013 dated 9.1.2014 which upheld the order-in-original dated 29.1.2013 in terms of which service tax demand of Rs. 93,255/- along with interest and penalties under Sections 77 and 78 of Finance Act, 1994 was confirmed on the ground that he provided business auxiliary service as distribut .....

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..... while the appellant was/is an individual. 3. We have considered the appellant's contentions. While prima facie the service rendered by the appellant clearly fell under the scope of business auxiliary service, it is seen that CBEC vide Circular No. 80/10/2004-ST dated 17.9.2004 stated that while the scope of the existing taxable service (viz. business auxiliary service) has been expanded to i .....

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..... l would not be covered for the purpose of levy of service tax. We must clarify that Board's circulars do not have any legal enforceability and are mere administrative interpretations of law but when the policy making body [CBEC] itself considered individuals to be outside the purview of taxability under business auxiliary service, it cannot be sustainably alleged that an individual was guilty .....

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