9911796707
TMI Blog2019 (2) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Raju This appeal has been filed by M/s Tyco Valves & Controls India Pvt. Ltd. against confirmation of demand of service tax, interest and imposition of penalty under Section 76 of the Finance Act, 1994. 2. Ld. Counsel for the appellant pointed out that they are engaged in the manufacture of excisable goods and are also registered as service provider. The demand for service tax under the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness auxiliary service at the material time reads as under: 3. He argued that the activity of the appellant did not fall under clause (iv) read with clause (vii) of said definition of business auxiliary service and thus there was no case of recovery of any service tax. 4. Ld. AR relies on the impugned order. 5. We have gone through rival submissions. We find that the impugned order holds tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the client namely the buyer of High Seas Sales product. On perusal of the appeal memorandum as well as defence made by the appellant before lower authority shows that they have claimed that thus documentation is made in respect of valves manufactured and sold by them to their client. In none of the document, it has been asserted that the said documentation is made in the course of High Seas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured by them but are procured from outside the country for the client and sold to them on High Seas Sale basis. Thus, the transactions fall within Sr.No. 7 as given under the definition of 'BAS' since these are indeed incidental or auxiliary to Sr. No. 4 in the said definition. I, therefore hold that the contention of the appellant is not tenable and the order of the lower authority is correct." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded in the impugned order itself. 7. In these circumstances, we set aside the impugned order and remand the matter back to the original adjudicating authority to decide the matter afresh clearly stating the facts and identifying the specific Clause of definition of business auxiliary service where the revenue seeks to classify the said service. The appeal is allowed by way of remand. (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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