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The issue has been decided by the Hon'ble Bombay High Court in the case of Indian National Ship owners Association holding that recipient of service from outside India is liable for service tax only from Benefit to be extended to the assessee: Activity amounting to manufacture: Waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellant.

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Appellants earning commission and discount from mutual fund companies: Allegation that appellants getting the goods manufactured on job work basis: It was found that there is a relationship of principal and agent between the Appellant and job worker.

Hence, condition of pre deposit waived. Activities of appellants show that they were not merely commission agent, hence, benefit of Notification No. Reimbursable expenses on actual basis towards transportation and making other facilities for principal admissible: Reimbursable expenses for salary and wages not admissible.

Directions to make pre deposit issued taking into consideration that the appellants is a Charitable trust and hence facing financial difficulty in making pre deposit. Sale of Naptha and Furnace oil on high sea sales basis: When there is an agreement for sale and purchase of the product and element of service is absent no service tax can be charged on the services included in the value of the goods.

SICCL is a matter of accounting jugglery. Prima facie, there is disagreement with the ld. Therefore, at this stage, the demand on this account is sustainable. Therefore, any service related to these "debenture" is not covered under "Business Auxiliary Service". Therefore, demands under this head are also not sustainable. Para 11 As the applicants have not disclosed the activities undertaken by them to the department, prima facie the extended period of limitation is invocable.

Partial pre-deposit is ordered, and on compliance balance amount of service tax, interest and penalties shall remain stayed during the pendency of appeal. Sale of Sim Card: The activities so carried out in terms of the agreement was not of taxable nature during relevant period and was not expected to be taxed which is clear from para 18 of the Board's Circular No.

When the law itself did not require the appellant to be liable. Therefore, there is no further warrant to look into suppression aspect when on merit the appeal succeeds. Consequently appeal is allowed. No direct nexus between service provided and commission received: Now that the very basis of the show-cause notices has collapsed the impugned orders are set aside and the appeals of the assessee are allowed. Discount on the bills earned by appellants not at par with commission on which they paid service tax, this being only price mechanism not liable to tax as commission.

When there is an imposition of tax on a particular activity from a specific date, the same activity cannot be held to be falling under a different entry prior to the said date.

Income from Mutual Funds: Prima facie case made out. Collection of bills for electricity and telephone not covered under BAS. Commission on sale of sim cards, recharge coupons etc. It is established that selling of sim cards does not attract service tax liability under the category of business auxiliary services.

Condition of pre-deposit of duties and penalties waived and allow the stay petition unconditionally. Providing space to financial institutions in authorized service station: The demand raised beyond the normal period of limitation against the appellant is clearly barred by limitation.

Accordingly, set-aside the impugned order on the said ground and allow the appeal with consequential relief to the appellants. Receipt of liquor from various manufacturers who are distilleries, brewery, blending unit: The appellant is engaged in an activity akin to trading and the activities undertaken by the appellant is nothing but a sale of liquor and cannot be held as services rendered to the distilleries.

The impugned orders is set aside and appeals allowed. Prima facie, the assessees have promoted or marketed insurance mediclaim policy and therefore have rendered Business Auxiliary Service.

Amadeus and have therefore rendered Business Auxiliary Service. Income received from cancellation of tickets also prima facie amounts to rendering of Air Travel Agent's service. The assessees have, therefore, not made out a case for total waiver of tax. As per Section 65 19 of the Finance Act, the business auxiliary service has been defined wherein a specific sub clause v is introduced to bring production of goods for, or on behalf of the client within the scope of Service Tax levy.

Accordingly, demand is confirmed. The issue involved in this matter is of interpretation of the statute, hence it is fit case to invoke section 80 of finance Act to waive penalty. Accordingly, penalty is waived and appeal is disposed of. In view of the categorical finding by the Commissioner that the value of the goods supplied was not known to the service provider and the charges were made on the service receivers on the basis of percentage, appellant has not been able to make out a strong prima-facie case in their favour.

The appellant should be directed to deposit an amount of Rs. Service tax sought on maintenance of software received from foreign company: In view of the recognized fact that there was doubt relating to the taxability of the service as noted by the Board circular dated 6. Commission received for distribution of mutual fund units: As the main contractor has duly discharged service tax liability on the said commission, service tax is not liable to be paid by the applicants as Finance Act does not provide for double taxation of the services.

Accordingly, waiver of entire service tax and various penalties para 3,6. Collection of toll tax: Collecting toll tax is a sovereign function and cannot be termed as business auxiliary service. The applicant has made out a strong prima facie case in their favour. Accordingly, waiver of entire tax, interest and penalty is allowed and its recovery stayed during pendency of the appeal.

No credit was taken in respect of invoice dated Since matter can be decided finally which both sides agree, the appeal itself is taken up for decision the impugned order is set aside in toto with consequential relief to the appellants. Services received from abroad: Cenvat Credit utilised for discharge of Tax under Section 66A: The appellant is deprived of making use of the Cenvat credit.

Since the matter in controversy involves question of law, there may be waiver of pre-deposit during pendency of the appeal. Activity amounting to manufacture: This aspect was also part of the activity of the appellant for all the periods covered by order-in-appeal dated The circular is binding on the departmental authorities. The impugned order is set aside and this appeal is allowed para 2,3. The enabling provisions of Section 66 A of the Act, for charging of service tax from the service recipient in India, in respect of taxable services received from abroad from a person not having office or establishment in India was introduced w.

The Revenue's appeal as well as stay application is dismissed. In respect of demand relating to other services, demand arising out of credit on various services, the same are contentious and the submissions in respect of each of them have to be gone into in detail at the time of final hearing. Taking the entire facts and circumstances into account, direct the applicant to deposit a sum of Rs.

Authorised service station and Business auxiliary service: Prima facie that the sale of parts and components during rendering services during warranty period cannot be treated as part of the services.

Therefore, the demand of about Rs. Incentives paid to the dealers: The incentives have a direct relationship with the value of goods so sold on which excise duty becomes payable.

To treat the value as representing the value of business auxiliary services, is prima facie not correct. And therefore, the demand of about Rs. The impugned order of Commissioner is set aside and allow the appeal with consequential relief.

Appellate preparing bills on the tailor made software and handing over the bills to clients not to the customers of the clients: Show Cause not travelled beyond scope: The show cause notice only makes a statement of fact that call centre service was exempt till 1. Registering of complaints and collection of bills: Clarification which widens the scope of tax cannot have retrospective effect: In every case, word 'maintenance' has been used. In the absence of the word 'development' and presence of word 'maintenance' in the agreement, and also in view of the failure of the appellant to submit bifurcation, have to take a view that the agreement covers maintenance only.

In view of the ratio of the decision in the case of Martin Lottery Agencies Ltd, it would not be appropriate to apply the explanation retrospectively and levy Service Tax w,e. In any case, the very fact that explanation has been added to clarify doubts, would show that suppression of facts could not have been invoked in this case.

In view of the above decision, maintenance of software became taxable only from 1. Support services of business or commerce: When the meter reading is not done by the implementing agency, as can be seen from the contract with the respective Assistant Accounts Officers or EROs are required to provide meter reading books on the prescribed dates and the appellant is required to enter the data of meter readings, verify the same, incorporate in the computer master and process the bills, this activity is correctly classifiable under SSBC as claimed by the learned Advocate.

The spot billing and HT billing is also covered in the same category. This service is clearly covered by SSBC since it is in relation to business or commerce, which is nothing but supply of electricity and recovery of cost thereof. It is covered by "managing distribution and distribution logistics". In this case, by doing energy audit, the appellant is assisting in finding out whether all the electricity received has been sold and if not, where the problem lies.

This is nothing but management of distribution and logistics of electricity supplies. In this case, development of software only facilitates the consumer indexing and real work is physical in nature as observed by learned Commissioner. Back office services and other activities such as tax service, international assignment service etc.

It was also observed that use of computer in these services was secondary and primary activity was that of business related work.

Therefore, it is quite clear that this cannot be classified as I. This facilitates better distribution of electricity and also solves logistics problems when complaints are received.

Therefore, this service is also appropriately classifiable under SSBC. Watch and Ward Route Rider service: These services are classifiable under Business Auxiliary Service only. Therefore, this service is also correctly classifiable under Business Auxiliary Service. Extended period of limitation: It is a statutory obligation on the part of every service provider to see whether the service rendered by him is liable to Service Tax and make declaration to the department.

There is no indication to show whether the appellant had sought clarification from the department or obtained any legal opinion as regards liability to Service Tax. There was a statutory obligation cast on the appellant to obtain registration and pay Service Tax in respect of various services.

It has to be noted that even on 3. Therefore, have to uphold the invocation of extended period. The learned Commissioner has imposed penalty under Section 76 but has not quantified the same.

Therefore, to this extent, the impugned order is defective. The demand has to be re-quantified, since in some cases, the classification has been changed and in some cases, the appellant's claims have been accepted. Further, as already observed, the corrigendum was issued to amend the amount of Service Tax demanded. Further, penalty under Section 76 of Finance Act, , has not been quantified. For this purpose, the impugned order is required to be set aside and matter remanded to original adjudicating authority for fresh decision para 24, Commission received for promoting business: The Revenue was fully aware of the activities and as such, with introduction of a new services under the category of business auxiliary services with effect from 1.

There is no evidence reflecting upon any positive act of suppression or misstatement with intent to evade payment of duty by the appellant. Reflection of the income and the said activity is the ledger account and the balance sheet will reflect upon the absence of any willful suppression or mis-statement on the part of the appellant so as to invoke longer period of limitation.

On this short point, allow the stay petition unconditionally. If non-obtaining of registration can be held to be a factor for invocation of longer period, no case of demand which stand subsequently made, would be held to be barred by limitation.

The appellant has a prima facie, case on time-bar. The stay petition is allowed unconditionally. There was reasonable cause for failure on the part of the assessee to clear the dues in time. The said finding cannot be said to be either perverse or not borne out from the record. In those circumstances, the discretion having been exercised by the Commissioner in favour of the assessee, in the peculiar facts of the case, do not find a case for interference with the impugned order.

The very nature of the entry relating to Business Auxiliary Service and the large number of disputes that arose regarding the scope of entry clearly show that there was some confusion in the minds of prospective assesses about the scope of this entry. The definition of "Business Auxiliary Services" during the period The appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.

Machining of castings carried out by the assessees on job-work basis for clients: The impugned order is set aside and remand the case for fresh decision on the basis of the assessee's explanation as to how their activity.

The appeal is thus allowed by way of remand. Activity of rendering various services to promote sale of liquor owned by the suppliers: There is no dispute that the impugned activities are undertaken by the Corporation with the sole object of promoting sale of liquor manufactured by various distilleries in Kerala.

However, these activities would assume the character of services exigible under the Act if the liquor received from the suppliers continued to be the property of various distilleries till its sale by the Corporation. In fine, if the Corporation takes over supplies of liquor from the various distilleries when it receives them in its warehouses on sale by the suppliers, the question of the Corporation rendering any taxable service to the distilleries in promoting the sale of liquor manufactured by the distilleries does not arise.

The question is whether there is sale of liquor by the suppliers at the threshold. KSBC is an instrumentality of the state and holds the monopoly for purchase and sale of foreign liquor, beer and wine throughout the state of Kerala under licences. The activities of the Corporation are governed by the Abkari Act of the state. Purchases made under rate contract: The Corporation receives the goods under invoices from the distilleries in terms of the rate contracts entered into between the Corporation and the distilleries.

The consideration for the goods received is made over to the suppliers within the time limit as per the schedule prescribed in the rate contract i. The supplies received and retained in the warehouse of the Corporation are the property of the Corporation: Sale of the supplies take place on delivery of goods to the Corporation in terms of the contract.

The supplies received and retained in the warehouse of the Corporation are, therefore, the property of the Corporation. Though the Corporation charges the liquor manufacturers for services rendered by it to promote the sale of liquor, these are recoveries or penalties imposed on the suppliers as per the contract. Since the sale takes place on delivery of goods under terms of contract, activities undertaken by the Corporation cannot be held to be services rendered to somebody else and, therefore, exigible to Service tax.

Clauses in the rate contract govern the consideration determined and exchanged. The relevant conditions are mutually agreed prior to supply of the goods. Sales Tax is levied on the first sale by the appellants: This statutory requirement does not make the transfer of liquor by the distilleries to the Corporation, a transaction not constituting sale.

The impugned services are rendered to promote sale of goods belonging to the appellant itself and not of the suppliers, these do not constitute Business Auxiliary Service on which the Corporation has to pay tax-As the Corporation owned the goods on delivery by the suppliers, it could not have rendered any service including storage and warehousing in respect of those goods to another person.

Therefore, the impugned demand and penalties are not sustainable. The appellants are justified in contending that the entry relating to brand promotion under Section 65 zzzzq was introduced w. This obviously shows that the brand promotion was not included in the category of business auxiliary services prior to the said date. Introduction of new Service: It is settled law that the charge created by introducing a new entry and consequently taxability thereupon, the question of imposing the duty retrospectively does not arise.

The statutory provision did not provide brand promotion to be a taxable service during the relevant period. It is not for this Tribunal to deal with the issue as to whether display of logo would fall in this category or not.

It was for the department to establish the positive effects of display of logo and it was not for the assessee to prove the negative. The burden to establish the charge was squarely upon the department which it failed to discharge. Beyond the scope of the show cause notice: The adjudicating authority, for the reasons disclosed herein above, did travel beyond the scope of the show cause notice while deciding the matter.

Application for stay on operation of order: Commission received from finance companies: In view of the above decision, prima-facie, no merit in the stay application and the same is dismissed. Bharti Airtel Limited they also sell the mobile phones. Absolutely no inquiry has been made with the respondents and no statement in this regard asking them about the source of the income declared to the income tax authorities has been recorded.

The evidence gathered by the Department is not sufficient to establish even the preponderance of probability. Exemption under Notification No. The Notification in question reads as under: Since the appellant herein is an individual and procuring the goods for clients which are inputs for his client, the assessee is covered by the first part of the Notification and is, therefore, entitled to benefit of the exemption under Notification No.

Hence, the demand of Service Tax, interest and penalty is unsustainable. Appellant not a commercial concern, hence, not liable to pay service tax prior to May, Matter remanded for verification of contracts.

As per Explanation zzzm of Section 65 of the Act, sale of space for advertisement in print media is exempted from levy of service tax. This activity will not fall under the category of Business Auxiliary Services as they have received the Commission and they have not charged or provided any services to the Indian claimants as held in an identical issue came up before this bench in the case of Muthoot FinCorp Ltd.

The services rendered by the appellant of money transfer is directly to Western Union. If that be so, it can be said that the appellant is providing the services to Western Union whose beneficiaries are outside India. CBEC vide its circular No.

Show cause notice do not specify exact classification: In the show-cause notice basic to the proceedings, the impugned activities were proposed to be classified under BAS and BSS. This proposal was confirmed by the Original Authority. This order is not in accordance with the law. The impugned order held that UTL provided services on behalf of the client i.

Director, e-Seva and sustained the demand. Under BAS, there are seven sub-clauses. Demand under sub-clause vii could be on activities relatable to either one of the preceding six sub-clauses.

Therefore, if a notice issued proposing demand under BAS, the notice will not be aware to the precise ground on which tax is proposed to be demanded from him unless the sub-clause is specified. Under BSS also several activities are listed as exigible under that head. In the absence of proposal in the show-cause notice as to the liability of the assessee under the precise provision in the Act, we find the demand to be not sustainable. Accordingly, the demand and penalties imposed on the appellants is vacated and allow this appeal.

From the definition of 'support services of business or commerce', it includes a particular activity "managing distribution and logistics". The activity undertaken by the appellant, fall under the category of "managing distribution and logistics" i.

The logistics is transportation of the said goods from the factory to the regional sales office. The activities rendered by the appellant would be covered only under the category of 'business support services' and that also with effect from The impugned order is not sustainable and liable to be set aside. The appeal is allowed with consequential relief. Tribunal has already looked into the matter, following the judicial discipline, dismiss the appeal of Revenue upholding the first appellate order.

Non Profit Making Organisation: Having only little funds in their bank account would cause undue financial hardship: Interest charged for finance provided cannot be considered as liable to service tax under the category of business auxiliary service: Help or information; or b contacts customers including prospective customer, for the purpose of sales, telemarketing, payments through telephone, leased lines, satellite links, mail, fax wed chat and use of information system for monitoring and recording information on behalf of another person.

The respondents are not acting for one party but for multiple parties and in the process, all are benefited. The primary function of the respondents is nothing but that of the Call Center. Appeals filed by the Revenue are without any merits and accordingly, reject the same. Being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability. Therefore as soon as he came to know and even before investigation started he took the registration is required to be considered as a favourable point.

The appeal is allowed by setting aside the penalty under Section 76 and Section 78 of Finance Act, It is made clear that penalty under Section 77 for contravention of various provisions is sustained.

Learned Commissioner has rightly denied the benefit of the exemption under the said notification. There is no infirmity with the impugned order. Accordingly, the impugned order is upheld and the appeal is dismissed. Space provided to financial instutions at authorised service stations: There was doubt in the field as regards coverage of above activity under the category of Business Auxiliary service. The same stand clarified by the Board's notification dt.

Inasmuch as the period is much earlier to the issuance of said circular and the show cause notice stand issued on Accordingly, the impugned order is set aside on the above issue and the appeal is allowed with consequential relief to the appellant.

Partial stay granted with directions to deposit part amount of tax, interest and penalty. Liability to service tax arises only w. The service tax demand is required to be re-quantified for the period post In view of clear language of Section 80 of the Finance Act, , the assessees are correct in contending that once the shelter under Section 80 has been extended by the Commissioner Appeals and this part of the order has not been challenged by the Revenue, no penalty could have been retained.

Set aside the penalties as reduced by the Commissioner Appeals. In the present case, the definition of "business auxiliary service" under Section 65 19 was amended with effect from Waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellant. Brokerage paid to yarn brokers: Before the Commissioner Appeals the assessees conceded that tax on commission paid to depot managers is payable.

Not required to consider any argument on the sustainability of this demand which is accordingly uphold. The demand of Rs. Commissioner of Central Excise, Chennai.

As regards penalties, in view of the fact that the demand of approximately Rs. The appeal is thus partly allowed by setting aside only demand of tax of Rs.

The respondents have made out a strong prima facie case for its entitlement to credit on the strength of the provisions contained in the Exim Policy.

Do not find it necessary to interfere with the impugned order at this stage. The stay applications are rejected. The appellant had provided table space to the financial institutions for which they were getting some money from them. The issue involved in this case is covered by the decision of Silicon Honda STO CESTAT wherein it was held that the activity for providing the table space to the financial institutions cannot be brought within the definition of "Business Auxiliary Service".

Hence the demands are not sustainable. Service provided to foreign supplier: The benefit of the service provided by the appellant accrued to the foreign companies outside India. In this case the service of procuring the purchase orders for the foreign supplier who is outside India and those procurement at purchase orders of good were used by the foreign supplier outside India and acted upon them supplied the goods from outside India.

Strapping of wire rods at the factory of manufacturer not covered under BAS at the most it is activity relating to packaging: Prima facie case made out: Lower authorities have not substantiated under which of the various categories of taxable activities enumerated under BAS, the impugned, activity is classifiable. Complete waiver of pre-deposit of the adjudged dues and stay recovery thereof pending decision in the appeal.

Collection of taxes and deposit with Government merely operation of bank accounts: Applicants already deposited substantial amount: On the basis of meritorious contention and fact of having already paid substantial amount stay from the balance amount of service tax, penalties and interest granted.

Appellant a CHA gets brokerage from steamer agent for providing containers: The impugned demand for three categories of services without indicating the process liability under the different heads is not legally sustainable. Site formation and clearance, excavation and earthmoving and demolition: The impugned activities of surveying, drilling, blasting excavation and raising iron ore, transporting them for the purpose of sorting into iron ore lumps and iron ore fines, crushing, grading, etc.

The period of dispute in the instant case is from 1. Therefore, prima facie the impugned activities cannot be taxed under any pre-existing entry. Turnkey contract cannot be vivisected: The appellants have rightly relied on decision of the Tribunal in Daelim Industrial Co.

The appellants have made out a prima facie case against the demand and penalties. Complete waiver of pre-deposit of the dues para 7,8.

Production of iron ore amounts to manufacture and not liable to Service Tax: The appellants have substantiated their claim that production of iron ore is an exigible activity by reproducing Chapter of the Central Excise Tariff, provision for ores and Notification No. Liability of Del Credere Agent: Agent who is obligated to indemnify his principal in event of loss to principal as result of credit extended by agent to third party.

Commissioner of Central Excise. Service received from outside India: The issue has been decided by the Hon'ble Bombay High Court in the case of Indian National Ship owners Association holding that recipient of service from outside India is liable for service tax only from In the present case, the period involved is prior to The appeals are rejected.

The appellant has made out a prima facie case for waiver of pre-deposit. Accordingly, stay application for waiver of pre -deposit of the amounts involved in the impugned order is allowed and recovery thereof stayed till the disposal of the appeal. Refund claim of Service Tax without challenging the assessment - There is no such order or decision of the Central Excise officer, which is to be challenged. In that situation, the appellants cannot file any appeal against their own assessment.

Accordingly, the impugned order is set aside and the appeal filed by the appellants is allowed. Delay in payment of Service Tax: After hearing both sides and taking into account the facts and circumstances of the case and also keeping in view that the delay in payment occurred in the period immediately after imposition of the new levy, the appellants can be given the benefit of the provisions of Section 80 for the initial period for penalties imposed under Section 76 and The penalty imposed under Section 75A is confirmed as Section 80 has no applicability to penalties imposed under Section 75A.

The appeal is partly allowed in the above terms. The railway siding charges are not covered under the scope of port service and the same are not related to vessels or goods and also in the case of Chennai Port Trust held that the service in question is Business Auxiliary Service. Keeping in view the above decision, the pre-deposit of the amounts of Service Tax and penalty are waived. Machining, drilling, turning, surfacing on iron castings: The service tax liability is set aside for the period upto Penalty under Section 76 and 78 is set aside by extending protection under Section 80 of the Finance Act, The appeal is partly allowed by setting aside the demand prior to There is also no allegation of any fraud, collusion and wilful suppression of facts with intention to evade payment of service tax.

Therefore, prima facie, this case appears to be covered by the provisions of Sub-section 3 of Section 73 of the Finance Act, , read with Board's Circular No. Requirement of pre-deposit of penalty is waived for hearing of the appeal. Stay application is allowed. The activity undertaken by the appellant is excluded from the purview of 'business auxiliary service' and the demand of service tax and penalties against the appellant are not sustainable.

Commercial or Industrial Construction Service: The Onshore Terminal in question receives impure natural gas extracted from the earth beneath the sea, where it is processed and stored for distribution. CICS does not apply to work relating to certain, specified utilities viz. The argument of the appellants that the principle of "ejusdem generis" does not apply to interpret the expression transport terminal appearing in the list of items excluded from the definition of CICS is not correct.

Principle of "ejusdem generis" applies in understanding the scope of transport terminal appearing in the company of facilities such as roads, railways, airport which are built and maintained by the government or municipality as found by the Commissioner.

Section 65 25b of the Act, as amended, defines the term "Commercial or Industrial Construction service". The Onshore Terminal in question constructed for storage and purification of natural gas extracted by Reliance Industries Ltd.

This argument is incorrect; all the items in the list are public goods and are provided by governments at different levels. It is not an item of infrastructure of public utility or civic amenity like the items in the definition of the service. Scope and whether the benefit of exemption in terms of Notification No.

The assesses were doing production not amounting to manufacture during the entire period in question and hence liable to Service Tax and that the benefit of Notification No. Whether a process would amount to manufacture within the meaning of section 2 f has to be seen independently, based on the criteria evolved through various judgments of apex court. There may be a case, when a process may amount to manufacture under section 2 f but it may not result in emergence of an excisable product.

If that be so, then the exclusion clause under BAS, which refers only to the activity amounting to manufacture within the meaning of section 2 f , would still apply to such processes, whether or not the resultant product are excisable goods. Commissioner Appeals has reduced the penalty taking note of the fact that appellants discharged the tax liability with interest as soon as they came to know of the liability. Further, he has also found that appellants were acting as one of the agents of Reliance Industries Ltd.

Further, they were also acting as del credere agent when required by Reliance Industries Ltd. The dell credere services provided by the appellants were considered to be relating to promotion or marketing or sale of goods and held to be classifiable as business auxiliary services.

This shows that appellants were not aware about their service tax liability and also the bonafide of the appellants. Further, the nature of the activity undertaken by the appellants also shows that there was room for such an opinion. The Notification issued by the Ministry of Road Transport and Highways authorizes persons, who builds and transfers the highway, to collect toll tax.

Ministry vide amendment Notification dt. Such Toll tax collected is exempt from payment of Service Tax. In view of this, the Service Tax demanded on the amount of toll charges collected by the appellant does not have a strong basis.

As regards the service tax liability on the passenger cars servicing, the appellants are discharging their service tax liability. The service tax liability in this appeal is restricted to the cost of free services in respect of 'light commercial vehicles'. You can encash leftover amount in forex card once you return. Buy Forex Travel Card. Phone Number Invalid number. Your request has been sent. Our representative will call you shortly.

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