2014 (11) TMI 585

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....pellant : Shri R G Sheth, Adv. For the Respondent : Shri D Nagvenkar, Addl Comm (AR) JUDGEMENT Per: P R Chandrasekharan: 1. There are three appeals involving a common issue. The appeal numbers, the orders from which they arise, period involved and the service tax demands confirmed are given in the table below: S. No. Appeal No. Order-in-appeal No. Period involved Service tax demand ....

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....on received under "Business Auxiliary Service" (BAS). However, they were issued a show-cause notice dated 17/10/2008 demanding service tax for the period prior to 10/09/2004 under "Banking and other Financial Services". These demands were adjudicated upon and were confirmed along with interest and imposing penalties. Hence, the appellants are before us. 3. The learned Counsel for the appellants s....

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....6 invoking the extended period of time and therefore, the demands are clearly time barred inasmuch as they have started discharging the service tax liability under BAS since 10/09/2004. The department has not disputed the classification adopted by the appellant. Since BAS is not carved out of "Banking and other Financial Services" (BoFS), the question of payment of service tax under "BoFS" would n....