9911796707
TMI Blog2008 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the definition of ‘Business Auxiliary Service’ – assessee had a bona fide belief that their activity would not subject to service tax with effect from 10-9-2004 i.e. date of earlier amendment - Respondents had informed the Department even in the year 1998 all the processes undertaken by them - no suppression of facts for invocation of the extended period - ST/8/2008 - 1315/2008 - Dated:- 21- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand would be sustainable, on account of limitation, he has dropped the demand. He has taken into account the fact that the Respondents had informed the Department even in the year 1998 all the processes undertaken by them. He has also referred to periodical returns filed by the Respondents and further periodical show cause notices issued by the Department. Reference has also been made to certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther stated that the Respondents themselves had taken the service tax registration in 2004. Having taken the registration, it was the bounden duty of the Respondents to have discharged the service tax liability which they collected from their clients. The mere fact that they had taken the service tax registration cannot be a reason to say that they had not suppressed the facts. In the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or processing of goods are on behalf of the clients" was subject to service tax. In view of the above amendment, it was very clear that with effect from 16-6-2005, they would be liable for service tax under the category of 'Business Auxiliary Service'. Therefore with effect from 16-6-2005, they discharged the service tax liability. The point raised by the learned Advocate that they had a bona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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