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TMI Blog2018 (8) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants are to be classified under ‘BSS’ that too only from 01.05.2006. CENVAT Credit - SHE Cess demanded in excess - Held that:- The issue needs to back to the original adjudicating authority for a proper evaluation of the submissions of the appellant supported by documentary evidence. Penalties - Held that:- Being in the nature of interpretation of statute and appreciation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25/18-3-2009 confirmed the demand holding that the services rendered by the appellants is squarely covered under BAS . 2. On an appeal filed by the appellants, this Bench in Appeal No. 228/2008 has decided the issue in favour of the appellants holding that the activities rendered by the appellant would be covered only under the category of BSS and that also with effect from 01.05.2006 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of Tata Motors to the premises of customers in terms of the argument; the service rendered by them would not involve promotion, marketing and the sale of goods on behalf of Tata Motors; the service at best can be categorized as BSS held by this Tribunal STA 228/2008 and not BAS as held by learned adjudicating authority; in view of that penalties levied may be dropped. 5. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records. We find that the appellant s argument and the main issue of classification of service stands squarely covered by the order of the Bench in their own case cited above. We reiterate the view taken by this Bench and hold that the services rendered by the appellants are to be classified under BSS that too only from 01.05.2006. Regarding the other issues discussed in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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