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TMI Blog2016 (1) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ” (BAS). This satisfies the principle of classification laid down in Section 66 of the Finance Act, 1994, excludes the other category of classification claimed by Revenue for the reason that the taxing entry most specifically attracts an activity shall bring that service into the same class and no other class by any remote construction - Decided in favor of assessee. - ST/111/2005 - Final Order No. 40082 / 2016 - Dated:- 20-1-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI R. PERIASAMI, TECHNICAL MEMBER For the Petitioner : Shri M. Kannan, Adv., For the Respondent : Shri B. Balamurugan, AC (AR) ORDER PER: D.N. PANDA Ld. Counsel specifically brings out that the activities carried out by the appellant has been ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to :- i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer or vendor, public relation services. and includes services as a commission agent, but does not include any information technology service. Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, information technology service means any service in relation to desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation technology service means any service in relation to designing, developing or maintaining of computer software, or computerises data, processing or system networking, or any other service primarily in relation to operation of computer systems. 4. It is further submission of the Ld. Counsel that during the period 1.07.2003 to 8.7.2004, the service provided by an agent was not taxable by virtue of exemption granted in terms of Notification No. 13/2003-ST dated 20.06.2003 which reads as under:- Business auxiliary services provided by commission agents - Exempted In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) 1. 12/2001-Service Tax, dated the 20th December, 2001 [G.S.R. 907 (E) dated the 20th December, 2001] In the said notification, for the words from the whole of the service tax leviable thereon under section 66 of the said Act , the words from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to sixty per cent. of the gross amount charged from the client for the said taxable service shall be substituted. 2. 13/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 504 (E) dated the 20th June, 2003] In the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification, for the words ten per cent. , the words forty per cent. shall be substituted. [Notification No. 8/2004-S.T., dated 9-7-2004] 5. On the aforesaid legal premises with the factual ground enumerated in para-2 of the adjudication order, the prayer of the appellant is to bring the activities carried out by it under the scope of Business Auxiliary Service read with exemption notification to grant immunity to the appellant from taxation under that had setting aside the impugned order. 6. On the other hand, Revenue says that following the classification rule, the appellant has been brought under the scope of Clearing and Forwarding Agency service and appropriate levy has been made by the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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