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TMI Blog2019 (3) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... re and Service Companies (NASSCOM) renders the service of certifying of potential job-seekers with the laudable objective of distancing the employer from the candidate. In the circumstances, the existence of tripartite transaction, that is so essentially a fundamental requirement for ascertaining the provision of business auxiliary service , is manifest enough to discard coverage under a different taxable service. Scope of SCN - Held that:- The show cause notices have not invoked the applicability of any other taxable service. Without the resort to alternative classification for rejection of the proposed classification, we are able to reject the proposed classification for want of fitment within its description. Appeal allowed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65 (105) (r) of Finance Act, 1994 as provider of management or business consultancy service. The original authority confirmed a total demand of ₹ 11,61,64,949, along with applicable interest thereon, and imposed penalty of ₹ 11,31,213 for the period from December 2007 to July 2009 under section 78 of Finance Act, 1994 and under section 76 of Finance Act, 1994 for the remaining periods against which relief is now sought. 2. The primary contention of Learned Counsel for appellant is that the finding of the adjudicating authority in the orders now impugned before us did not hinder the authority in dropping proceedings for the period thereafter until the replacement of taxable services by the scheme of taxation of all se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Education. While dropping proceedings initiated in the respective show cause notices, the adjudicating authority also took note of the eligibility, during the regime of tax on listed services, for exemption that could be availed by providers of business auxiliary service to such entities imparting education that was not liable to tax under Finance Act, 1944. In effect, the dual finding of lack of scope for coverage under section 65 (105) (r) of Finance Act, 1994 while impliedly identifiable as provider of service described in section 65 (105) (zb) of Finance Act, 1994 precludes the upholding of the impugned orders to the extent applicable to universities, statutory or deemed under the University Grants Commission Act, 1956. Accordingly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. According to Learned Authorized Representative, the agreement with National Association of Software and Service Companies (NASSCOM) makes it abundantly clear that the scope of work undertaken for the latter includes devising of an appropriate test, and administration thereof, which is nothing but consultancy and that the finding of the original authority that this technical consultancy is included in the definition of service provider in section 65 (65) of Finance Act, 1994 can lead to no other conclusion than dismissal of the appeal. The definition and scope of the taxable service has been delved into on various occasions by the Tribunal and its restricted application to enabling of efficient performance, without involvement and execu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providers of business auxiliary service pertaining to education, the impugned order did utilize the coverage thereof before rejecting such for failure to fit within the various models enumerated in section 65 (19) of Finance Act, 1994. We are fortunately burdened by the rigour of certainty that appears to have convinced the adjudicating authority of lack of coverage under section 65(19)(v) of Finance Act, 1994. National Association of Software and Service Companies (NASSCOM) renders the service of certifying of potential job-seekers with the laudable objective of distancing the employer from the candidate. In the circumstances, the existence of tripartite transaction, that is so essentially a fundamental requirement for ascertaining the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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