9911796707
TMI Blog2017 (9) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... in the services provided on behalf of the client was included within the scope of the definition. Prior to that the services rendered for a client were only covered by the definition. The Notification No. 14/2004 dated 10.9.2004 granted exemption to various services provided to a client in relation to Business Auxiliary Service. Another Notification No. 25/2004 of even dated granted exemption to Business Auxiliary Service rendered prior to 10.9.2004. Extended period of limitation - Held that: - Mere non filing of returns and non-remittance of tax for rendering Business Auxiliary Service cannot be viewed as suppression of facts with intent to evade tax - the issue being interpretational one, we find no ground to invoke the extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2003 to March 2006 Rs.2,83,959/- 4. On behalf of the appellants, ld. counsel Ms. Minchu Mariam Punnose strongly argued on the ground of limitation. She submitted that the definition of Business Auxiliary Service was amended with effect from 10.9.2004 thereby including the services provided on behalf of the client. Further, Notification No.25/2004-ST dated 10.9.2004 exempted Business Auxiliary Service provided on behalf of client prior to the period 10.9.2004. The entire disputed period in all appeals except ST/26/2009 falls within the extended period. In ST/26/2009, part of the period would be in normal period of notice. The ld. counsel submitted that the show cause notices have been issued invoking the extended period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sourcing till the disbursement of loan amount to the customers. The appellant received commission from the bank on the total volume of business done by them; that such activities involved promotion of services or marketing of service provided by the client and therefore the activities were squarely covered under the definition of Business Auxiliary Service. He also adverted to the agreement entered into between the appellant and the ICICI bank and pointed out that the appellants were appointed as agents of the bank. He therefore pleaded that the impugned order may be sustained. 6. Heard both sides and perused the records. 7. The appellants were appointed as agents by the ICICI bank to provide specialized services to them in respect of hom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs & Central Excise, Cochin (supra), the Tribunal has set aside the demand giving the benefit of Notification No. 25/2004. Thus, the demand in all the appeals for the extended period is liable to be set aside which we hereby do. 8. In ST/26/2009, the appellant is liable to pay the service tax for the normal period. However, for the reasons stated above, the penalties imposed are unjustified and therefore we set aside the same. 9. In the result, the impugned order in ST/26/2009 is modified to the extent of setting aside the demand for the extended period and also setting aside all the penalties imposed. Appeal No. ST/26/2009 is partly allowed with consequential relief, if any. The impugned orders in all the other appeals are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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