9911796707
TMI Blog2015 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 include activities relating to procurement of inputs, production of goods (not amounting to manufacture), provisions of services on behalf of a client, the tax is leviable only when the service provider is a commercial concern. - circular further c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity under business auxiliary service, it cannot be sustainably alleged that an individual was guilty of suppression/mis-statement if he thought alike. Thus, prima facie, the entire demand is hit by time bar. - Stay granted. - No. ST/Stay/52550/2014, ST/52043/2014-CU(DB) - - - Dated:- 5-12-2014 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri B K Singh, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that although the demand is shown to have been pertaining to the period 2004-2005 to 2008-2009, the demand relating to the period 2007-2008 and 2008-2009 is actually nil and the entire demand pertains to the period 2004-2005 to 2006-2007 which is beyond the period of one year from the date of Show Cause Notice. They said there was no wilful mis-statement or suppression on their part because dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to only those cases where the service provider is a factory governed by the Factory Act, 1948, the company established by or under the Companies Act, 1956 or corporation or a body corporate established by or under any law, partnership firm, societies registered under Societies Registration Act, 1860 or under any law and any cooperative society established by or under any law. Thus, it is plausibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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