TaxTMI 
TaxTMI 
2024 (8) TMI 599
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.... Order-In-Appeal No. Date ST/70215/2016 NOI-SVTAX-000-APPEALS-I-358-2015-16 30/11/2015 ST/70229/2016 NOI-SVTAX-000-APPEALS-I-365-2015-16 30/11/2015 1.2 As the issues involved in both the appeals are common both have been taken up for consideration together. 2.1 The Appellant is an Authorized Service Station of Maruti Udyog Limited and is engaged in providing various types of services to the Purchaser of Maruti vehicles either on behalf of Maruti or on their own-shelf. They are registered under the category of 'Authorized Service Station'. 2.2 During the course of audit of the Appellant for the period from 2007-08 to March 2012 it was observed that the Appellant have received certain amounts under the category ....
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.... appeal and during the course of argument. 4.2 From the perusal of the SCN and the order of the Original Authority and Appellate Authority we find that the demand has been made by referring to certain incomes reflected in the ledger of the Appellant. However, show cause do not specify the source of income i.e. the person who has made these payments to the Appellant i.e. demand stands made without specifying the service recipient. For the period prior to 2012 taxable service for business auxiliary service was defined as under:- "Taxable service means any service provided or to be provided to a client. by any person in relation to business auxiliary service" The definition itself contemplates that service should be provided to ....
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....ich gave them the consideration escaping the tax. In the absence of specific allegation with reference to the nature of service or the service recipient it is not tenable to hold an income of the appellant even if it is admitted to be an actual income, as consideration for a taxable service. The minimum requirement to tax an assessee for service tax is to identify the nature of their taxable service alongwith the recipient of such service. In the present case all identified contracts for the identified service recipients have been examined and concluded by the lower authority. No service tax liability can be fastened on unidentified service for unidentified service recipient. There is no provision for such summary assumption even under Sect....
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....d as income of the appellant, but it cannot be treated as consideration towards a service." C. Harini Colours [Final Order No.70044/2024 dated 11.01.2024 in Service Tax Appeal No.42480 of 2014]. "5. In regard to 'Business Auxiliary Service' and 'Technical Inspection and Certification Service', the contention of the appellant is that the appellant has made certain deductions in the invoices raised to M/s. Bonprix, Germany, which are only discounts in a transaction of sale. M/s.JPS Trading, Dubai arranges for procuring the goods from the appellant to M/s.Bonprix, Germany. M/s.JPS Trading conducts quality test for export of the garments through their agent (Fashion Force, Tiruppur) situated in India. It is thus assumed by the depar....
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....s.Bonprix, Germany is a payment made to Fashion Force, Tiruppur. For these reasons, we find that the demand raised under 'BAS', 'Technical Inspection and Certification Service' is without any factual or legal basis and requires to be set aside which we hereby do. The issue on merits is answered in favour of the appellant and against the Revenue." 4.4 In the appellants own case Delhi bench has vide order reported at [2018-TIOL-2860-CESTAT-DEL] held as follows : " 5. Revenue has ordered for payment of Service Tax under various receipts recorded under miscellaneous income. These include loading/unloading charges, Pollution Check-up charges, penalty-cum processing charges etc. It is obvious that these amounts have been received not ....