2014 (10) TMI 99

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..... Lakshmikumaran & V. Sridharan, for the Appellant. Shri Ganesh Havannur, Addl. Commissioner (AR), for the Respondent. ORDER This was a company set up by several companies belonging to GMR Group. The task entrusted to this company was procurement of goods and services to the member companies and provide other services like management consultancy, sponsorship, etc. 2. It was the co....

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....they had been informed that necessary verification was to be conducted and they are required to give all the details on record. Thereafter the proceedings were initiated by Revenue by issue of show cause notice on 2-4-2012 demanding service tax under the category of 'Business Auxiliary Service' of more than Rs. 15.25 crores and demand of Rs. 6,92,291/- as availament of ineligible credit. The whole....

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..... P.K. Sahu, Advocate, along with copy of Memorandum & Articles of Association of GMR Corporate Centre Limited, is provided to the Department. 9-6-2008 Department replies stating that any taxable service provided by any unincorporated association or body of persons to a member thereof, would attract service tax liability. 4-8-2008 A clarification was sought by the appellant requesting ....

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.... to carry out necessary verification. 29-6-2009 Appellant agrees to extend all co-operation. 3. In fact when we consider the chronology of events and the fact that appellant had taken legal opinion and the nature of service provided which is basically assisting in procurement of inputs and taking into account the fact that for demanding service tax, cost of inputs has also been taken....