2018 (2) TMI 233

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....chnical) Ms. Cynduja Crishan, Advocate - For the Appellant Shri K. Veerabhadra Reddy, JC (AR) - For the Respondent ORDER Per: Bench The appellants were issued a show cause notice alleging failure to discharge service tax liability of Rs. 2,33,16,506/- for rendering 'Business Auxiliary Service'. After due process of law, the original authority confirmed the demand along with ....

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....nd allied areas. Thus appellant is not a profit oriented or commercial concern. The definition of 'Business Auxiliary Service' as it stood from during the relevant period included only a 'commercial concern' which was rendering 'Business Auxiliary Service'. The definition was amended w.e.f. 1.5.2006 so as to substitute the word "commercial concern" by the word "any person".....

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.... issue, the relevant portion of definition of 'Business Auxiliary Service' as it stood during the period is reproduced as under : "(zzb) to a client, by commercial concern in relation to business auxiliary service" [Emphasis supplied] This above entry remained in force till 30-4-2006. From 1-5-2006, the taxing entry brought "any person" in substitution of the term "commercial concern....