TaxTMI 
TaxTMI 
2013 (11) TMI 1458
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.... stipulated therein. Proceedings were initiated in respect of four taxable services alleged to have been provided by the petitioner -(a) Club or Association Service - during the period 16.6.05 to 31.3.2008; (b) Business Auxiliary Service - during 10.9.04 to 31.3.2008; (c) Manpower Recruitment or Supply Agency service -during 10.2003 to 31.3.2008; and (d) Intellectual Property Service -during 10.9.04 to 31.3.2008. The major component, of Rs.24,22,08,297/- is alleged in the show cause notice to be in relation to Business Auxiliary Service. An amount of Rs.69,47,830/- is attributable to the taxable - Club or Association service. The balance is distributed between the other two taxable services namely, 'Manpower Recruitment or Supply Agency' an....
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....red in MAT examinations and the data is furnished by the petitioner, for which it receives consideration from the institutes 4. Neither in the show cause notice nor in the adjudication order was a break-up provided as to amounts allegedly received by the petitioner from above the two components, alleged to constitute Business Auxiliary Service. Be that as it may. 5. The adjudicating order concluded that consideration erceived from candidates appearing in the MAT examinations constitutes a value received from the taxable Business Auxiliary Service, since it falls within clause (vi) of Section 65(19). Under this clause, Business Auxiliary Service means any service in relation to provision of service on behalf of a client. 6. The above conc....
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....om the institutes towards advertisement in the petitioners bulletins or for having provided information/data base of candidates successful at the MAT examinations nor of the quantum of service tax attributable to this activity. 8. On the aforesaid prima facie analysis, assessment of service tax liability for having provided Business Auxiliary Service, is prima facie unsustainable. 9. In so far as Club or Association service is concerned, the petitioner relies on several decisions including the judgment of Calcutta High Court in Saturday Club Ltd. vs. Assistant Commissioner, Service Tax Cell, Calcutta 1 ; of the Jharkhand High Court in Ranchi Club Ltd. vs. Chief Commissioner of C.Ex. & S.T., Ranchi Zone 2; of this Tribunal in Dehradun Club....
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....- Manpower Recruitment or Agency Service. The adjudication order however contains no particulars or analyses on this aspect. 12. In so far as intellectual property service is concerned, the petitioner received royalty from the newspaper - Business Standard for publishing the petitioner's journal 'Indian Management'. The petitioner had already remitted 10% of the value received under this head towards service tax, under the category 'intellectual property service'. During the period 2008-09 to 2010-11, the demand of service tax on this account is Rs.86,826/-, for the earlier period 16.6.2005 to 31.3.2008. 13. In the circumstances, we are satisfied prima facie that the conclusion as to the petitioner having provided Business Auxiliary Servi....