2014 (7) TMI 412

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....Service and payment of service on the Goods Transport Agency. On receipt of an intelligence that they are taking up the job of maintenance and repair and job work without paying any service tax on the same, an inquiry was initiated against them. After inquiry, it was found that during the period of dispute, that is, during period from 10/09/04 to 31/03/06, they had undertaken repair and maintenance job in respect of which no service tax had been paid and beside this they had fabricated steel storage tanks, dozers and settlers, steel structures, steel platforms, railing, foundation frames etc. in their client's factory and had erected and installed the same, which according to the Department is Business Auxiliary Service in respect of which ....

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....under the category of Business Auxiliary Service. Against the above order of the Commissioner (Appeals), this appeal has been filed by the Revenue. The respondent have filed a Cross Objection in respect of the Revenue's appeal. 2. Heard both the sides. 3. Mrs. Suchitra Sharma, the learned Jt. CDR, assailed the impugned order by reiterating the grounds of appeal in the Revenues appeal and she emphasized that the repair jobs undertaken by the respondent were covered by the taxable service of repair and maintenance and it was not necessary that those jobs should have been performed in terms of some contract or agreement. With regard to the duty demand based on the Business Auxiliary Service alleged to have been provided by the responden....

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....have provided the Business Auxiliary Service, we find that the activity which has been treated by the Department as Business Auxiliary Service, as described in the grounds of appeal, is fabrication of steel storage tanks, dozers and settlers, steel structures, steel platforms, railing, foundation frames etc. and their erection and installation in the factory. According to the Department, since after installation of these steel tanks and structures, the same became embedded to earth, the entire activity of the respondent would have to be treated as Business Auxiliary Service covered by the definition of this expression in Section 65 (19) of the Finance Act, 1994. We have gone through the definition of Business Auxiliary Service as given in S....