TaxTMI 
TaxTMI 
2013 (8) TMI 170
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....000 v/s 77 100 per day v/s 76 7/03 to 10/04 335/ST/07 dt . 1/11/07 2. ST/67/08 Sh. Rajinder Kumar 91,604 500 v/s 75 1000 v/s 77 100 per day v/s 76 7/03 to 10/04 336/ST/07 dt . 1/11/07 3. ST/68/08 Somnath Contractor 81,063 500 v/s 75 1000 v/s 77 100 per day v/s 76 7/03 to 10/04 339/ST/07 dt . 2.11.07 4. ST/69/08 Rakesh Kumar 7,628 500 v/s 75 1000 v/s 77 100 per day v/s 76 02/05 to 03/05 338/ST/07 dt . 2.11.07 5. ST/255/08 Sanjay Kumar 72,247 500 v/s 75 1000 v/s 77 100 per day v/s 76 07/03 to 12/04 318/ST/07 dt 22.10.07 Since issue involved in above appeal is common, these appeals are being taken u....
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....and other staff required for security and operation of the outlet. Department felt these services fell under the category of Business Auxiliary Service (BAS) (as defined prior to 10.9.04). Accordingly Show Causes Notice were issued to the appellants demanding service tax under BAS along with interest and also proposing penalties on the appellants. These Show Cause Notice were confirmed by the original authority. Appellants preferred appeals before Commissioner (Appeal) who vide impugned orders mentioned above rejected these appeals confirming tax, penalties as stated above in para 1 Appellants have challenged these orders in the present appeal. 3. Heard Ld. Advocate Ms. Rashi Surekha at length. She submits that appellants have already....
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....ales. Appellants are covered under various clauses of BAS and are more than Commission Agents and therefore they are not eligible for Notification 13/2003. As regards, time limitation he submits that figures of amount received by the appellants were provided by I.B.P/IOC and not by the appellants and therefore extended period has rightly been invoked in his case. 4. After hearing both sides we find that service tax has been demanded from the appellants under category of Business Auxiliary Service (BAS) under Section 65 (19) of the Finance Act. "As per Section 65 of the Finance Act 1994 (As it stood prior to its amendment on 10.09.2004), "Business Auxiliary Service" means any service in relation to: &n....
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.... client,;] (v) *[production or processing of goods for, or on behalf of, the client;] (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue 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 information technology service and any ....
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....ffee/Consumable salary of employees, handling losses generator set expenditure, Bank Charges, Electricity Charges, are reimbursed by the I.B.P/IOC and therefore not liable to service tax. We find that as per Section 67 of the Act, value of any taxable service shall be gross amount charged by the service provider for such service provided or to be provided. It does not provide for any deduction from the gross value for providing the service. We therefore do not agree with contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants and accordingly reject the same. 6. Appellants have also contended that they are Commission Agent and are exempted for levy of Service Tax under Notification 13/2....