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TMI Blog2017 (1) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... also set aside. Whether the show cause notice dated 18.02.2008 is against the provisions of the Act and the Rules demanding tax under the head Business Auxiliary Service for the period 02/09/2006 to 10/05/2007 under the fact that the appellant had been making regular compliances in paying Service Tax under Business Auxiliary Service, as they were registered dealer? - Held that: - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act. Appeal allowed - decided in favor of appellant. - ST/1758-1760/10-CU[DB] - ST/A/71131-71133/2016-CU-[DB] - Dated:- 8-11-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant have urged that prior to May 2006, the definition of Business Auxiliary Service under Section 65(105) (zzb) of the Finance Act was- service means any service provided or to be provided to a client by any commercial concern in relation to business auxiliary service. However, Vide Notification No. 19/2006-ST with effect from 1 st May 2006, the word commercial concern was substituted by the word person . It is further case of the appellant that on and from the amendment of the definition the appellant had suo motu made compliance and paid service tax regularly. In support thereof he has drawn our attention to a letter dated 30/01/2008 written to the Range Supdt of service tax, wherein the appellant categorically stated that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct or suppression of facts from the revenue is made out. Accordingly, we hold that the appellant did not liable to service tax under the classification Business Auxiliary Service for the period prior to 1 st May 2006. We also delete the penalty imposed under Section 70, 76 78 of the Act. Accordingly, these appeals are allowed with consequential benefits. APPEAL No.ST/1758/10-CU[DB] 7. The issue in this appeal is whether the show cause notice dated 18.02.2008 is against the provisions of the Act and the Rules demanding tax under the head Business Auxiliary Service for the period 02/09/2006 to 10/05/2007 under the fact that the appellant had been making regular compliances in paying Service Tax under Business Auxiliary Service, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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