TaxTMI 
TaxTMI 
2013 (8) TMI 148
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.... order in original dated 29.5.2012 passed in respect of two adjudication order Nos. 101-102/GB/2012 dated 29.5.2012 by the Commissioner, Service Tax, Delhi. Two show cause notices dated 21.4.2010 and 20.4.2011 were issued for the period April 2008 to March 2011 alleging that the assesee had provided Business Auxiliary Service and had failed to remit tax on amounts received for providing such service. Apart from impeaching the adjudication order on merits, ld. Counsel for the appellant urges a preliminary ground of challenge, namely, that the show cause notices were incoherent and did not spell out what relevant ingredients of the relevant statutory provision apply to the service provided , to warrant attribution of the liability; and since ....
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....es of this appeal. In Para 6, Section 65(19)(i) post amendment is set out. Para 7 of the show cause notice refers to other agreements between the assessee and other service receivers M/s Srinivasa Resorts Ltd., M/s Laxmi Distributors P. Ltd. and also Adyar Gate Hotels. This paragraph states that the assessee had collected service tax from M/s Srinivasa Resorts Pvt. Ltd. and M/s Laxmi Distributors P. Ltd. and had remitted the tax so collected to Revenue but since M/s Adyar Gate Hotels had refused to pay the service tax component to the assessee, no service tax relatable to the services provided to Adyar Gate Hotels was remitted by the petitioner /assessee. 5. Para 8 which is critical for the contention urged on behalf of the appellant sta....
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....ssue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision,and includes services as a commission agent, [but does not include any activity that amounts to manufacture of excisable goods. Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person 7. Clearly, Business Auxiliary Service is de....
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.... under BAS; that the noticee would not be aware as to the precise ground on which tax was proposed to be demanded from him unless the specific sub-clause is specified; and that the attribution of liability must have been informed to the appellant. The Tribunal held that in the absence of a proposal in the show cause notice as to the liability of the assessee under the precise provision in the Act, the demand was unsustainable. 10. Reference is also invited on behalf of the appellant, to the decision in Kaur & Singh vs. C.C.E., New Delhi -1997 (4) ELT 289 (SC). It is axiomatic that a show cause notice must communicate to the addressee the specific allegation/charge and the basis for the demand of tax. The Supreme Court stated that the par....