2019 (4) TMI 1348

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ABHAN, MEMBER (TECHNICAL) Shri V.Y.Khare, CS for the Appellants Shri S.Mukhopadhyay, Suptd.(AR) for the Revenue ORDER Per Bench : The present appeals have been filed against the Order-in-Original No. 01/Commr/ST/ADJ/DIB/09 dated 09.02.2009. The period of dispute is from 01.07.2003 to 30.04.2006. During this period the appellant entered into contract agreement with M/s. Oil and Natur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rocurement of goods or services, which are inputs for the client". Since this sub-section was introduced only w.e.f. 10.09.2004, he dropped the demand of service tax for the period up to 09.09.2004 and confirmed the demand of service tax for the subsequent period. The assessee has challenged the demand for service tax under the category of Business Auxiliary Service. The Revenue has also challe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice'. Since this service was introduced in the statute only w.e.f. 16.05.2008, he argued that the entire demand for service tax under the category of Business Auxiliary Service merits to be set aside. 4. Ld. DR justified the impugned order. 5. Heard both sides and perused the appeal records. 6. We have perused a copy of the Contract executed by the assessee with ONGC. The contract specifi....