2017 (7) TMI 247

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....ary service', 'management, maintenance or repair service' and 'health and fitness service' for the period from July 2003 to September 2007 and thereafter for the period from October 2007 to September 2008. Commissioner of Central Excise, Mumbai-V, vide orders-in-original no.26/05/V/2012/COMMR/KS/ST dated 23^rd January 2012 and 280/21/V/2012/COMMR/KS/ST dated 26 April 2012 confirmed demands of Rs. 45,04,294 for providing 'business auxiliary service', Rs. 1,21,54,570 for providing 'management, maintenance or repair service' and Rs. 1,31,824 for providing 'health and fitness service' for the earlier period and confirmed demands of Rs. 1,23,78,690 as provider of 'management, maintenance or repair service' and Rs. 56,881 as provider of 'health a....

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.... submit that they had not promoted or marketed the service of their group companies. 4. The appellant is in receipt of payments from other companies in the group. Hence, it would appear that the intent of the show cause notice is to levy tax on the activities for which consideration is received by the appellant from the other companies in the group. Under Finance Act 1994, it is not the transfer of money that is taxable but the provision of a specific service described in section 65 (105) of Finance Act, 1994. Unless the amounts received by the appellant are attributable to one of the enumerated services, the demand cannot sustain. 5. The impugned order considers the other companies in the group to be clients of the appellant and alle....