2019 (2) TMI 1427

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.... service provider. The demand for service tax under the head of Business Auxiliary service was made by issue of SCN in respect of miscellaneous income received as documentation charges/ other charges. The SCN alleged that by providing such documentation in respect of various products to the buyers of the product at a cost to appellant, it provided business auxiliary service. No specific clause of definition of business auxiliary service was identified in the SCN. In the impugned order also no specific clause of the said definition was identified. The impugned order however, identified the clause (vii) of the definition of business auxiliary service. It held as an activity incidental auxiliary serial number (iv) of the definition i.e. procur....

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....med that thus documentation is made in respect of valves manufactured and sold by them to their client. In none of the document, it has been asserted that the said documentation is made in the course of High Seas Sales. From the submission recorded before Commissioner (Appeals) also it is seen that there is no mention of documentation during High Seas Sales. The Commissioner in his order observed as follows: "5.4 it is further observed that neither the appellant nor the adjudicating authority had made it a point to discuss that the charges collected by the appellant, are towards the documentation charges /other charges as services charges during the course of high seas sales in such sale, goods imported by the intending agent , the entir....

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....tself. 7. In these circumstances, we set aside the impugned order and remand the matter back to the original adjudicating authority to decide the matter afresh clearly stating the facts and identifying the specific Clause of definition of business auxiliary service where the revenue seeks to classify the said service. The appeal is allowed by way of remand. (Pronounced in the open court on 01.02.2019) ============= Document 1 49 "Business Auxiliary Service" means any service in relation to,- (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of services provided by the client; or (iii) (iv) any customer care service provided on beh....