2019 (12) TMI 725

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....at the appellant is a practicing chartered accountant and also providing services, namely, field investigation, collection of payments, recovery of loans etc. to various banks and financial institutions, therefore, on these services the appellant is liable to pay service tax. On the basis of record provided by the appellant before the Revenue and on the basis of the statement of the appellant, it was alleged that the appellant is liable to pay service tax under the category of business auxiliary service with effect from 01.07.2003 and under the category of business support services with effect from 01.05.2006, it was also revealed from the records that the appellant is collecting the service tax from their clients on the services in questio....

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....er 'Business Auxiliary Service' as held by this Tribunal in the case of M/s S.R. Kalyanakrishan Vs. Commissioner of C.Ex Cochin reported in 2008 (9) S.T.R 255 (Tri.-Bang.) which states that if the service rendered by the assessee falls under Business Support Service, therefore, no service tax is payable prior to 01.05.2006 under the category of Business Auxiliary Service. In that circumstances, the show cause notice is not sustainable with regard to demand of service tax under Business Auxiliary Service and the impugned order is also not sustainable as the adjudicating authority has gone beyond the allegation in the show cause notice demanding service tax under the business auxiliary service, whereas show cause notice demands under the busi....

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....der the category of Business Auxiliary Services, from 01.05.2006 it is alleged in the show cause notice that the appellant is liable to pay service tax under Business Support Service. As these are admitted facts, in this case, as per Revenue's of the view that prior to 01.05.2006 the appellant was not liable to pay service tax under the category of Business Support Service. As per the show cause notice after 01.05.2006 the liability of the appellant arises under the category of Business Support Service. The Ld. adjudicating authority in the impugned order has not correctly examined the decision of S.R. Kalyanakrishan (Supra) as in the case of S.R. Kalyanakrishan (Supra) wherein this Tribunal held that if a service has been classified in a p....