2009 (6) TMI 423

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.... Petitioner. Shri T. Sethumadhavan, for the Respondent. [Judgment per: C.N. Ramchandran Nair, J.]. - C.R.: Appeal is filed by the department challenging the order of the Customs, Excise and Service Tax Appellate Tribunal [2008 (9) S.T.R. 246 (Tri. - Bang.)] declaring exemption for the respondent from liability for service tax for the period upto 10-9-2004 based on Annexure A2 notification is....

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.... which are relevant for the purpose of deciding this case, are extracted hereunder for easy reference: Notification: 25/2004- S.T. dated l0-Sep-2004 Service tax exemption to part of specified services provided before 10-9-2004. In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is nece....

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.... The Tribunal granted exemption to the respondent by relying on clause (e). Standing counsel appearing for the department rightly pointed out that clause (e) has no application for the respondent because respondent was not engaged in rendering banking and other financial services. On the other hand, respondent is liable for payment of service tax for the business auxiliary service rendered by the....

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....ses (i) to (iii) of clause (d) specify the type of services that would be eligible for exemption under the head "business auxiliary service". Sub-clause (iv) is a residuary provision which provides exemption on rendering of services incidental or auxiliary to any of the activities referred to in sub-clauses (i) to (iii). Before declaring eligibility for respondent, the Tribunal should have conside....