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TMI Blog2024 (2) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... rly, once such option is exercised by the service provider in a financial year, then the same shall not to be withdrawn during the remaining part of such financial year. The take-away from the above is that during the same financial year if option to avail or not to avail the exemption is exercised, such option shall hold good throughout the financial year. That means, since each year is to be considered independently, any exercise of the above option would end with that financial year and the same cannot act as a permanent block for all the subsequent years to come-in. Moreover from the facts available on record, the revenue has nowhere disputed the claim of the appellant that the aggregate value of the taxable service for the years und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main dealer. Thus, it is the case of the revenue that the appellant was actively engaged in the business promotion of the main dealer and acting as a commission agent of the said main dealer and hence, the appellant was liable to pay service tax under the Business Auxiliary Services. 3. In the light of the above, a Show Cause Notice dated 22.04.2013 was issued covering the period October 2007 to March 2012 proposing inter alia to demand service tax of Rs.3,29,633/- and after adjudication, the Original Authority had passed Order-In-Original dated 04.04.2014 confirming the proposed demands in the Show Cause Notice, against which it appears that the appellant filed a first appeal before the Commissioner of Central Excise (Appeals), Salem. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the main dealer was being promoted by the appellant. Secondly, the scope of BAS is vast and hence, it is incumbent for the Revenue to clearly identify as under which sub-clause did the scope of service alleged to be rendered by the appellant fall, which is also not forth-coming from the orders of lower authorities. (2) We have also perused the notifications relied upon by the appellant, we have also perused the orders of lower authorities. Clause 2 (i) which is relevant, reads as below: 2. The exemption contained in this notification shall apply subject to the following conditions, namely:- (i) the provider of taxable service has the option not to avail the exemption contained in this notification and pay service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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