2023 (10) TMI 225

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....nt (AR) for the Respondent ORDER This appeal has been filed by Natural Petrochemicals Pvt. Ltd against demand of Service Tax under the head of Business Auxiliary Service. 2. Learned Counsel for the appellant pointed out that the appellants are inter alia engaged in providing services under the category of Goods Transport Agency and Business Auxiliary Service. During the course of audit, it was ....

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....tation could not have been invoked. He argued that the evidence in the present case was based on the documentary evidence on records including ER-2 return and invoices of the assessee. 2.1 Learned Counsel further argued that the Business Auxiliary Service was first time made taxable w.e.f 01.07.2003, however vide Notification No. 13/2003-ST dated 20.06.2003, the same was exempted up to 09.07.2004....