Appellant Not Liable for Service Tax on Activities Not Qualifying as "Business Auxiliary Services.

The CESTAT held that the Appellant did not provide any "Business Auxiliary Services" to Coca Cola India Pvt. Ltd. as per Section 65(19) of the Finance Act, 1994. The demand was set aside as the Adjudicating Authority cannot travel beyond the scope of the show cause notice. The extended period of limitation was also set aside due to lack of evidence of suppression or willful misstatement by the Appellant. The appeal was allowed. .....

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