TaxTMI 
TaxTMI 
2017 (7) TMI 343
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....ember 2006, and dated 16th October 2012, for the period from 2007-08 to 2011-12, demanding tax of Rs. 4,09,878 and Rs. 33,91,610 respectively on the gross earnings from M/s AP Moller-Maersk A/s as provider of 'business auxiliary service' taxable under section 65 (105) (zzb) of Finance Act, 1994. The impugned order has found that appellant was in the business of 'producing or processing goods for, or on behalf of, client' which is one among those enumerated in section 65(19) of Finance Act, 1994 that defines 'business auxiliary service.' The original authority confirmed the demand in both notices and these were, thereafter, upheld vide order-in-appeal no.US/414/RGD/2012 dated 20th June 2012 and US/137/RGD/2013 dated 2....
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.... invoked the proviso to section 73(1) of Finance Act, 1994 extending the period of demand and to subject appellant to penalty under section 78 of Finance Act, 1994. It is settled law that two demand notices for successive periods cannot presume the existence of the ingredients mandated for invoking of these provisions. The decision of the Hon'ble Supreme Court in Nizam Sugar Factory v. Commissioner of Central Excise, AP [2006 (197) ELT 465 (SC)] placed before us by Learned Counsel for appellant has held that '9. Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show ....
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....y the appellants on their behalf. As such, it can be safely concluded that the said service stands rendered by the appellants on behalf of L & T, H.C.C., H.P.P. etc. to the State Road Development Corporation Ltd. to whom the said main contractors are rendering service of construction. The adjudicating authority has referred to the definition of the word 'client' as appearing in the Shorter Oxford English Dictionary, 5th Edition 2002. As per the said definition, the 'client' means - 'a person using the service of any professional.' In the present case, the appellant is a company having expertise in the FBE coating and are professional in the fields. Their services are being used by the main contractors in furtherance ....