2017 (9) TMI 226

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....ri Vipul Singhvi, for the Respondent. ORDER This appeal was admitted to examine a substantial question of law in the terms that "Whether the Custom, Excise & Service Tax Appellate Tribunal is justified in confirming levy of Service Tax, interest and penalties under the Finance Act, 1994 against the appellant by covering the activities under the category of business/service irrespective of th....

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....hat too came to be rejected on 24-7-2014. 3. The only argument advanced by learned counsel for the appellant is that the Adjudicating Authority, the Commissioner (Appeals) and the Tribunal failed to appreciate that the Government of India while exercising powers conferred by Sub-Section (1) of Section 93 of the Finance Act, 1994, exempted a portion of the value of taxable services includin....

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....t by a commercial concern in relation to Business Auxiliary Service under various heads including procurement of goods or service which are inputs for the clients. This notification too has not been taken into consideration by the Adjudicating Authority and both the Appellate Authorities. 5. Looking to this factual background, we deem it appropriate to dispose of this appeal by setting asi....