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TMI Blog2018 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration from the Port Trust. In these circumstances, the existence of third party in transaction, which is a necessary element for coverage u/s 65 (105) (zzb) read with section 65(19) of Finance Act, 1994, is questionable - Tribunal in Golden Handling Works [2017 (12) TMI 165 - CESTAT NEW DELHI] is categorical in requiring the assessing authority to determine the specific characteristic of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Learned Counsel for appellant contends that despite depositing the tax amount during investigation they challenge the taxability as they do not provide any taxable service and that the lower authorities have not isolated the relevant aspect of business auxiliary service applicable to them from among those enumerated in section 65(19) of Finance Act, 1994. Reliance is placed on the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. We note on this ground alone the proceedings against the appellant will fail. The notice proposed demand without specifying category of tax, original order confirmed tax liability under clause (vii) of Section 65(19), whereas first appellate authority held the liability under clause (iv) (procurement of goods or services, which are inputs for client). The appellant did not procure any goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has engaged the services of the appellant and that appellant is in receipt of consideration from the Port Trust. In these circumstances, the existence of third party in transaction, which is a necessary element for coverage under section 65 (105) (zzb) read with section 65(19) of Finance Act, 1994, is questionable. For the above reason, we set aside the impugned order and allow the appeal. (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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