2014 (1) TMI 262

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....nsport of goods by road service' and 'Business Auxiliary Service' (BAS). Revenue assumed that during 2007-08 and 2008-09 the ACP cladding and coil cutting services provided by the petitioner amounted to BAS. A show cause dated 18.11.2010 was issued alleging that during the course of Audit of the appellant records, it was seen that the appellant had provided ACP cladding and coil cutting for which charges were received; that these services are taxable under BAS defined in Section 65(19) read with Section 65 (105)(zzb) of the Finance Act, 1994 (the Act); that the appellant received Rs. 15,677,094/- for providing these services and consequently service tax of Rs.1,93,693/- besides interest and penalties thereon must be remitted. 3. In respo....

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....dated 16.4.2013. The appellate authority concluded that the petitioner had provided BAS; that services provided in relation to road works under BAS are not excluded from the liability to tax and therefore the adjudication order suffers from no error, warranting interference. 6. We notice from the show cause notice dated 18.11.2010 that apart from the over broad attribution that the appellant had provided a service in respect of ACP cladding which amounts to job work, falling within the definition 'Business Auxiliary Service' in Section 65(19) of the Act, there is no specific assertion, either in the show cause notice or in adjudication order as to exact nature of the service provided by the appellant towards ACP cladding. According to th....