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TMI Blog2019 (4) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... (19) is clearly applicable only when the service is rendered on behalf of someone else. Perusal of the contract reveals that the activity can at best fall under Section 65(105) (zzzz) w.e.f. 16.05.2008 - Since the entire demand in the present proceedings is for the prior period, there is no justification for the levy of the service tax under the category of Business Auxiliary Service. Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their requirement of ONGC. For such service they were to be paid consideration in the form of monthly operational charges as well as empty run charges. Revenue was of the opinion that the services provided to ONGC were of the nature covered by the definition of Business Auxiliary Service falling under Section 65 (19) of the Finance Act, 1994 which was introduced w.e.f. 01.07.2003. For demand of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through this common order. 2. The assessee is represented by Shri V.Y.Khare, CS and Revenue is represented by Shri S.Mukhopadhyay, Suptd.(AR). 3. On behalf of the assessee the following main arguments are advanced; (i) It was submitted that the activity carried out for ONGC will not fall within the category of Business Auxiliary Service. He added that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eement clearly specified that the cranes are to be placed at the disposal of ONGC along with operators and consideration will be paid by ONGC on the basis of monthly operation charges as well as empty run charges. It is required to be noted that the contract is only between two parties i.e. the assessee as well as ONGC. By any stretch of imagination, the contract cannot be considered to be one of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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