TaxTMI 
TaxTMI 
2015 (8) TMI 744
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....ls), Mumbai, whereby it was held that for the clearing services of Octroi provided to their clients, they are liable to pay service tax under classification of "Business Auxiliary Service" under Section 65 (19) of the Finance Act, 1994. 2. The brief facts of the case are that a show-cause notice dated 30/01/2008 was issued to the appellant for the period from October 2004 to March 2007 stating therein that they have received an amount of Rs. 9,63,576/- for the services provided to M/s. Lubrizol India Ltd., being the amount paid by Lubrizol India Ltd., @ 2.5% by way of service charges of the Octroi amount. The nature of business as explained by the learned Counsel for the appellant is that when the goods are arrived at the check post or O....
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....ot be demanded on the ground that amount is received by the appellant as octroi clearing charges along with interest. Further penalty was proposed under Section 76, 77 & 78 of the Act. 4. The appellant contested the show-cause notice on the ground that they do not provide any of the services as mentioned in clause (i) to (vi) of Section 65 (19) of the Act, nor they provide any incidental or auxiliary services to any of the activity specified in sub-clause (i) to (vi) of Section 65 (19) of the Finance Act. It is also contended that they do not act as commission agent and the nature of services provided by them is only in the form of assisting their clients in payment of octroi and complying with the provisions of BMC Act. Further, they co....
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....ng the findings of the lower authorities. 6. It was further observed that the definition in sub-clause (b), "deals with", indicate that to take measures concerning with anything would come within the definition. Further, having commercial trading need not mean only sale or purchase. The accompanying goods for completing services at Octroi check post, would undoubtedly come within the meaning of dealing with the documents. According to the contention of the appellant relating to "deal" indicates narrow and construed view. Aggrieved by the order, the appellant is before this Tribunal. 7. The learned Counsel for the appellant repeated the grounds as relied upon before the adjudicating authority and the first appellate authority. Further ....
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....n which taxes demanded from an addressee, for such vagueness in case, it was held that demand is not sustainable. The appellants takes us to show-cause notice and pointed out that no sub-clause to section 65 (19) having been mentioned under which the tax is proposed/charged and as such the demand is fit to be set aside on this ground also. 8. The learned AR relies on the impugned order. He further states that the appellant is providing services as octroi agent and tax is being paid by the appellant on behalf of the client, which is subsequently reimbursed to them along with service charges. Further, the learned AR relies on the findings of the Commissioner (Appeals) with regards to the term "deal with" and prays that the appeal is to be ....