2014 (3) TMI 511

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....ha, Jt. CDR JUDGEMENT Per: Justice G. Raghuram: Service Tax of Rs. 1,28,16,911/- was confirmed against the petitioner/ appellant for having provided the taxable 'Business Auxiliary Service' defined under Section 65(19) of the Finance Act, 1994 (the Act). Apart from service tax interest and penalties as specified in the order were also confirmed. Para 41 of the adjudication order dated 17.....

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.... The period of the levy involved is April 2006 to June 2011. 2. Ld. Counsel for the petitioner contests the conclusion in the adjudication order on the ground that in respect of both of operation models no service tax is due on the consideration received from customers which are the Punjab Police or the Military department, as the case may be. It is further contended that the activity of the pe....

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....facie we find no basis for reading down the said provision. Further, whether the service aspect of the transaction which in another aspect may also amount to a sale, is within the province of the federal legislature, is an issue that should appropriately be considered at the final hearing of the appeal. Suffice to it notice for the nonce that the transaction covered by the first model, prima-facie....

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.... The issue whether the petitioner is entitled to the benefits of Notification No. 12/2003 dated 01.07.2003 has been canvassed unsuccessfully before the adjudicating authority. The petitioner claimed the benefit of exclusion of the value of materials incorporated in the processing of goods, under exemption Notification No. 12/2003-ST dated 01.07.2003. This claim was rejected by the adjudicating aut....