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CESTAT held that the impugned demands for service tax, interest and penalties against the appellant were unsustainable and allowed the appeal. The Tribunal found the payments were for outsourced clearance and subsequent transport services, not commission agent services, and emphasized transactional nature over book nomenclature. The SCN and orders failed to specify the particular sub-clause of s.65(19) relied upon, rendering the classification as "Business Auxiliary Services" invalid. For the period from 01.07.2012 the services fall within road transportation covered by the negative list and do not constitute import of services liable on reverse charge. The demand and penalties were set aside; no adjudication was made on limitation.
CESTAT held that the impugned demands for service tax, interest and penalties against the appellant were unsustainable and allowed the appeal. The Tribunal found the payments were for outsourced clearance and subsequent transport services, not commission agent services, and emphasized transactional nature over book nomenclature. The SCN and orders failed to specify the particular sub-clause of s.65(19) relied upon, rendering the classification as "Business Auxiliary Services" invalid. For the period from 01.07.2012 the services fall within road transportation covered by the negative list and do not constitute import of services liable on reverse charge. The demand and penalties were set aside; no adjudication was made on limitation.
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