2014 (2) TMI 814

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....he period 01.05.2006 to 22.08.2007, Revenue was of the view that the services should be classified as Business Support Service and the applicant should have paid service tax on such services. Based on such reasoning a demand notice was issued and quoted regarding any confirmation of an amount of Rs.59,20,783/-. This matter came up to the Tribunal and the Tribunal after hearing the appeal remanded the case back to the adjudicating authority for examination for fresh consideration of the matter as per the said order. The operative portion of the order is reproduced below: (i) In terms of the provisions of Finance Act, 1994, I order confirming the demand service tax of Rs.59,20,783/- (Rupees Fifty Nine Lakhs Twenty Thousand Seven Hundred an....

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.... Agency for this service and, therefore, there cannot be a different classification for the earlier period. According to him, during the relevant period, there was a circular issued by the Board 31.10.96 clarifying that co-loaders need not have to pay tax. For this reason, they did not pay tax and, therefore, the demand is time-barred. 2. Further, he submits that he has produced certificates from whom they have received major consideration for the services rendered to the effect that the services were rendered to parties outside India and the service were export service and the consideration distributed to the applicant was from proceeds realized from both the business located abroad. Therefore, when there is no liability on the principa....