2013 (9) TMI 513

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....Panda: We heard extensively both sides. The first count of service tax demand of Rs. 2,95,63,317 /- is under the category of "Business Auxiliary Service". Second count of demand is under category of "Management, Maintenance or Repair Service". 2. Learned representative for appellant submits that reading of Para 2.5 of show cause notice does not indicate nature of service provided to be "Business....

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...., maintenance or repair thereof shall not be liable to service tax for the period up to 31.5.2007. 4. Revenue submits that in so far as first count of service tax demand is concerned, the authority explained its mind in Para 19.2 of adjudication order (Ref: page 92 of appeal folder). According to Revenue anything advanced to achieve a common object of both is nothing but "Business Auxiliary Servi....

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....hyper technical reading thereof. On reading of show the cause notice in the present case, we are satisfied that the appellant was an intermediary serving its client who was ultimate service provider to achieve the common object of each other service seeker by the prescribed code i.e. 5888/8888. The appellant advanced the object of its client service provider giving source of information to the ult....