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TMI Blog2009 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - Shri T.K. Jayaraman, Member (Technical) and Shri M.V. Ravindran, Member (Judicial) (Final Order No. 162/2009 dt. 3.3.2009 certified on 11.3.2009 in Appeal No. ST/117/2008) Shri S. Raghu, Adv. for Appellant Smt. Joy Kumari Chander, JCDR for Respondent Per T.K. Jayaraman: This appeal has been filed against the OIA No. 08/2008-ST dated 29.01.2008 passed by the Commissioner of Central Excise Customs Service Tax (Appeals), Cochin. 2. We heard both sides. 3. Revenue proceeded against the appellants on the ground that they were not paying Service Tax and also did not obtain registration in spite of the fact that they had received amounts from M/s. Benzy Travels by providing 'Business Auxiliary Services'. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Benzy Travels. The appellant was not collecting any amount in excess other than the fare amount. The purchaser of a ticket was not given any excess amount as commission or in any other form to the appellant. Only M/s. Benzy Travels were giving certain commission. There was no marketing or promotion or sale of service of a client and hence, the classification of the service under the Heading BAS is illegal and unjust. (iii) Even assuming but not admitting that the service falls under the heading BAS, it can only at best be termed as a service rendered by a Commission Agent. Prior to 16.06.2005, the service rendered by a Commission Agent was exempt from payment of Service Tax under the category of BAS. Hence, the entire demand for Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... best can only be for a period of one year prior to the date of issue of Show Cause Notice i.e. for the period from 08.03.2005. Since, this is a legal question, the same can be taken up at this stage even though it was not taken up earlier. The Show Cause Notice does not state as to under what category, the service rendered by the appellant's activity is classifiable under the heading BAS. In the absence of specific classification, the Show Cause Notice is vague and in such a situation, larger time limit cannot be invoked. Moreover, the larger time is not invocable when there is no intention to evade duty/service tax and when the assessee entertains a bona fide view. (vii) The penalties imposed are excessive. In fact, there is no justifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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