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The company was founded in by six alumni of the Technion - Israel Institute of Technology: Gal Haber, Alon Gonen, Elad Ben-Izhak, Shlomi Weizmann, Omer Elazari and Shimon Sofer), with an initial investment of $, contributed by Gonen, the managing director of the company.. The initial platform was based on a Windows OS. In , Plus . vpn, 고정ip, 유동ip, vpn프로그램, 인터넷전화서비스 따라올 수 없는 10년의 노하우.

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DEFINITION: According to Section 65 () (zzb), any service provided or to be provided to a client, by any person in relation to business auxiliary service is a ‘taxable service’.

Since issue not examined: Discounts and incentives received from media to the appellants is includable in the value of the services rendered by the appellants to their clients under the category of "Business Auxiliary Service".

Further, the appellant ensures that the goods are sold at the terms and discounts specified in writing by VML from time to time. The appellants charged 3. No dispute as to the fact that the appellant herein had received the parts of the Barbie Dolls as well as the Hot Wheel Kits, which they assembled in the factory premises.

When the goods were cleared from the appellant's factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits. The said activity undertaken by the appellant, prima facie, would fall under the definition of manufacture under Section 2 f of Central Excise Act, Demand of service tax on the distributors of BSNL is not sustainable. Prima facie covered under BAS: As per guidelines issued for granting stay, directions issued for partial pre deposit.

Commercial concern is no the criteria for levy of service tax: Larger period not invokable: Demand for normal period sustained. Transfer of money from foreign nations to India: Western Union is getting their payment from the person remitting money abroad and hence obviously the services rendered by PML is ultimately used by the person remitting the money from abroad. Impugned service is used outside India and would qualify as export of services as per conditions laid down in Rule 3 1 iii of Export of Services Rules, Appellant is not eligible for the benefit under Notification No.

It is not in relation to sale or procurement of sugar cane and, therefore, Notification No. Commission or trade discount: Appellants having paid most part of service tax and disputing liability to pay service tax on merits: Appellants are the manufacturer of country liquor under the brand name "Pahili Dhar" which is registered trade name of the appellant themselves.

Talreja Trade HUF for marketing this liquor. Therefore, it cannot be said that the appellant are the job workers for Talreja Trade. Further, if at all any demand, of service tax could have been made, that could have been made against only Talreja Trade as they are the selling agents of the appellants.

Looking to the financial difficulties being faced by the national carrier, stay granted. Directions issued for making partial pre deposit. Matrix has already discharged service tax: No need to issue show cause notice.

Appellant received commission from Fashion Suitings Pvt. Directions for making similar pre deposit issued. Appellants paid service tax with interest before the issuance of show cause notice: Considered as sufficient for pre deposit: Appellant has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers and this activity is in relation to sale of sugarcane by farmers and purchase of sugarcane by the sugar factory and service provided of a commission agent: Preparation of loan documents covered: Appellant under bonafide belief did not pay service tax: Immediately on being pointed out they paid service tax with interest: Bonafide proved and waiver under Section 80 exercised: This cannot be considered as service covered under BAS: Appellant a proprietorship concern: During the relevant period there was levy of tax only on commercial concern: Hence, demand set aside.

Period prior to and post 1. Various services provided by appellants, issues not discussed in the impugned order, nor appellants co-operated: No evidence that appellants group company retained any portion of amount with them: No evidence of commission paid: Prima facie payment not covered for any service rendered: There being confusion prevailing during the material period, larger period cannot be invoked: Demand for normal period to be worked out and confirmed.

For major part of demand prima facie case found: Waiver granted from pre deposit. Commission received for providing use of turf not covered under this category. It is a mining activity and for earlier period would not fall under Business Auxiliary Service: Activity of loading unloading of coal from washery is connected activity and not an independent activity, hence, not a taxable service under Cargo Handling Service.

Relation between appellants and company not on principal to principal basis which is evident from amount of commission received by them: Prima facie case for waiver not made out. Activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers and this activity is in relation to sale of sugarcane by farmers and purchase of sugarcane by the sugar factory and service provided of a commission agent: Not covered under BAS: Appellants selling products of the Bank.

The products of the Banks were nothing but Banking services. Therefore, ex facie, the appellant was marketing the services provided by their clients, viz. Demand confirmed under BAS for computer training courses conducted by appellants in agreement with Maharashtra Knowledge Corporation: Liability on commission received from financial institutions: Facts needs to be verified from double taxation point of view.

Contention of appellants that they were only doing trading activity not found meritorious: Directions for pre deposit issued.

Sale of SIM Cards: Relation between appellants and Bharti Cellular is of purchaser and seller: Show Cause Notice issued much later than the date on which facts came within the knowledge of the department: Demand dropped on limitation ground.

Only when the user and the use of the service are located outside India, the transaction amounts to export and not otherwise. Discount earned from print media is not taxable. Referal charges received by the appellants for promoting business of banks is taxable: Cum-tax benefit to be allowed: Penalty under Section 78 imposable. No stretch imagination, payment of goodwill on transfer of business can come under the category of business auxiliary service. It is their submission that this activity involved export of services and hence not taxable: A trading activity and no service portion involved: Issue no more res integra: Sale of SIM Card on commission basis: SSI exemption notification talks about sale of brand name and sale of Amway product is not service to the brand name: Order passed only based on Wikipedia without taking into consideration any submissions of the appellant: Matter remanded back to Commissioner for passing fresh order.

Gross value received is taxable: Service received from abroad prior to Commission received in foreign exchange from up country exempted from levy of service tax upto July, Appellant had confusion about levy of service tax as the entry was not clear: Any service provided in relation to installation of electrical and electronic devices, including wirings or fittings, became taxable from Appellants collected telephone bills on behalf of BSNL: Service tax liability not disputed, but service tax paid belatedly: Liability to pay interest cannot be disputed as interest is appendix to service tax.

Directions issued to make pre deposit. In view of different views expressed by different benches: Benefit to be extended to the assessee: Manufacturers have given certificates that they have paid excise duty on the goods received from appellants: Appellants purchased power for coating and raised bills in the name of manufacturer: Conditions of Notification No.

Service tax paid immediately being pointed out and before issuance of show cause notice: Section 80 invoked for waiver of penalty under Section Sell or purchase of SIM cards: Not a service, but only trading: On limitation there were contradictory decisions, hence, larger period demand set aside.

Adjudicating authority did not examine eligibility for threshold exemption properly for the first year and for the second year the services in relation to agriculture: Order beyond the scope of show cause notice: Even then category incorrectly mentioned in the SCN, if liability arises under any category it can be confirmed: Directions issued for pre deposit and matter remanded to original authority.

Appellants rendering services to international steamer agents: Various incomes received purported to be included in valuation under BAS: No specific findings about nature of service: Looking to huge amount matter fixed for early hearing. Also the contention of appellants that income shown in the balance sheet was not fully attributable to this service for which they also produced CA certificate which is discussed in the impugned order but no findings have been given: Stay given and matter remanded.

Same to be treated as sufficient by Commissioner A and matter remanded for fresh decision. Service provided to Punjab Government, but Government is not paying any remuneration to appellants: Prima facie case for waiver made out.

Commission paid to overseas agent for booking orders: Under reverse charge mechanism liability to pay arises only from February, to April, During the material period service tax under the category of BAS was leviable on commercial concern and not on the individual. Advertisement by manufacturers of medicines in news bulletin covered under sale of space or time for advertisement: I mposition of tax on a particular activity from a specified date would mean that the impugned activity is not taxable prior to specified date under existing entries and heads.

Providing services to financiers: During the period in dispute there was confusion, hence, bonafide belief established: Service tax and interest not being disputed: Section 80 invoked for waiver of penalties. When the appellant was providing comprehensive sanitation assistance to Jaipur Municipal Corporation, it cannot be said to have provided Business Auxiliary Service.

Appellants entered into agreement with foreign cricketers to play IPL matches in India: Contention of appellants that new service introduced from 1. Appellant working as sub-agent of Corporate Agent providing services as Agent and paying service tax on reverse charge mechanism: Corporate agent paid service tax on entire commission received by him and shared a part with the appellants: Prima facie case made out for waiver of pre deposit.

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'.

Since, it is undisputed, in this case, that the amount received by the appellant is in respect of servicing of 'light commercial vehicles', the Circular would directly apply and appellant is not liable to pay any Service Tax on such amount received by him.

Activity that during the months from The issue involved is regarding service tax, liability of the appellants as recipient of services for the commission paid by them to the agents who are staying outside India. The period involved is from July to June Assessee paid commission to the said foreign agents for getting export orders: The issue involved is regarding service tax liability of the appellants as recipient of services for the commission paid by them to the agents who are staying outside India.

The, revisionary authority has recorded a finding that the applicant is managing the IPO issue and collection of the application money etc. It is undisputed that the services provided by the applicant is to the companies who are offering shares which may not be covered as a taxable service during the relevant period.

Accordingly, the applicant has made out a prima facie case Para 5. Sale of sim cards and recharge coupons as distributors of BSNL: Liability on commission earned by distributor: BSNL had discharged service tax on the sale value of the sim cards and recharge coupons to the ultimate customers under "Business Auxiliary Services".

The dispute stands settled in favour of the appellants vide decision of this Tribunal in the case of R. Commission agent under Business auxiliary service: The appellant was a commission agent covered by the Notification No. This notification had undergone amendment and after But for the period prior to The agreement describe the scope of activity at page Commissioner has not come out with the clear finding about each activity falling different categories.

Only a compendium view was taken by the authority to deny the exemption provided by the notification. It is not the case for invocation of Section 78 penal provisions inasmuch as during the relevant period there was doubt about all such service being covered under the category of "Business Auxiliary Services".

The said fact becomes evident from the Circular No. Commissioner Appeals has attributed the suppression to the appellants on the sole ground that they have agreed to pay the service tax voluntarily much before any kind of communication from the department. The trade was entertaining doubt is clear from the first line of the Board Circular which is a reasonable cause in terms of the provisions of Section 80, to set aside the penalty imposed under Section 78 of the Act.

Business Auxiliary Service by arranging shipment of export cargo and receiving commission: Waiver of pre-deposit and stay: Strong prima facie case for unconditional waiver has been made out in the light of the Tribunal's order in the case of Bhuvaneswari Agencies P Ltd.

Commissioner of Central Excise, Bangalore [ STO CESTAT ] holding that activity of rendering services of arranging shipment of export cargo and negotiating the same with shipping lines on behalf of the clients does not fall under the category of Business Auxiliary service. In , Plus introduced its Android-based trading platform for Android smartphones and tablets.

In , the company launched its Windows app. In May , Plus was hit with massive value loss when its stock plunged almost 60 percent due to the company's move to freeze UK based trader accounts. Most customers were able to access their funds within 2 months. The Australian and the Cyprus subsidiaries were not affected. However, Playtech walked away from the deal in November after it failed to get regulatory approval for the takeover.

In June the company joined the main market of the London Stock Exchange. Plus CEO Asaf Elimelech said " the board believes the proposals are unlikely to have a material adverse effect on the group's business, thanks to its highly flexible business model ". He added " Our continued focus on serving our customers' trading needs through product innovation and technology leadership, combined with our successful marketing activity, has led to strong new customer sign ups, reduced churn in the second half and increased customer activity.

The company was the subject of a number of notices issued between and by overseas regulators in certain jurisdictions, warning their residents that the Company or PlusUK did not have the required authorisation to operate in the following jurisdictions: In December , Plus signed a naming rights sponsorship deal with the Brumbies , an Australian professional rugby union football team, for the season.

In November , the deal was extended until the end of However the European Securities and Markets Authority stated that "sponsorship affiliations with sports teams, may result in the firm giving the misleading impression to its potential clients that CFDs or other speculative products are appropriate for the mass retail market".

From Wikipedia, the free encyclopedia.

The appellants are justified in contending that the entry relating to brand promotion under Section 65 zzzzq was introduced w.

Closed On:

Collection centre engaged in collection of samples and forwarding the same to the concerned laboratories for testing would not come within the purview of Business Auxiliary Services. During the relevant period there was levy of tax only on commercial concern:

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