Tribunal affirms tax liability for booking luggage for bus owners under Business Auxiliary Service.

The Tribunal upheld the taxability of booking luggage for bus owners as a taxable service under "Business Auxiliary Service," specifically under sub-clause (vi). The appellant's argument that the show cause notice lacked specificity regarding the taxable clause was rejected. The Tribunal also dismissed the plea to levy service tax solely on the actual commission earned due to the absence of documented evidence. Consequently, the appeal was dismissed, affirming the service tax liability on booking luggage for bus owners under the specified clause of "Business Auxiliary Service."

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Issues:
1. Taxability of booking luggage on behalf of bus owners under "Business Auxiliary Service" category.
2. Specific mention of taxable clause in the show cause notice.
3. Service tax liability on commission earned from booking luggage.

Analysis:
1. The appeal challenged the order upholding the taxability of booking luggage for bus owners as a taxable service under "Business Auxiliary Service." The appellant argued that the show cause notice did not specify the taxable clause, contending that without this specificity, the demand cannot be upheld. The appellant further claimed that only the commission earned from booking luggage should be subject to service tax, not the entire amount collected from customers and paid to bus owners.

2. The Revenue supported the Commissioner's findings, emphasizing that the appellant's activities fell within the ambit of "Business Auxiliary Service." The Tribunal examined the case records and noted that since the appellant booked luggage on behalf of bus owners, who were its clients, the service naturally fell under the taxable category of "Business Auxiliary Service." The adjudication order specifically categorized the service under sub-clause (vi) of the definition of "Business Auxiliary Service." The Tribunal rejected the appellant's argument regarding the lack of a specific clause in the show cause notice, as the service clearly fell within the mentioned sub-clause.

3. The Tribunal dismissed the appellant's plea to levy service tax solely on the actual commission earned, citing the absence of any documented agreement or correspondence between the appellant and bus owners regarding the commission payable for the service. Without such evidence, the Tribunal could not accept the appellant's argument. Consequently, the Tribunal found no fault in the impugned order and dismissed the appeal, upholding the service tax liability on the booking of luggage for bus owners under the specified clause of "Business Auxiliary Service."

Overall, the Tribunal's decision affirmed the taxability of the service provided by the appellant under the "Business Auxiliary Service" category, specifically under sub-clause (vi), and rejected the appellant's contentions regarding the show cause notice and the computation of service tax liability based on actual commission earned.

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