2024 (8) TMI 1682

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..... N. Chatterjee & Shri Gautom Banerjee, both FCA For the Respondent : Shri S.S. Chattopadhyay, Authorized Representative ORDER Per Ashok Jindal : By way of this appeal, the appellant is challenging the impugned order confirming demand of service tax under the category of "Business Auxiliary Service" for the period 2005-06 and 2006-07 by issuance of show-cause notice dated 13.10.2010 by....

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....nst the appellant to demand service tax under the category of "Business Auxiliary Service" for the period 2005-06 and 2006-07 by issuance of show-cause notice dated 13.10.2010. 3. The ld. Counsel for the appellant submits that the goods purchased on high sea sale basis, are leviable to VAT/Sale Tax, but exempted under the relevant notification. As the subject goods are chargeable to VAT/Sales T....

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.... for purchase of goods on high sea sale basis and the same which are to be sold against the "mark-up" price, is chargeable as "Business Auxiliary Service". Therefore, on merits, we hold that the appellants have no case, but the extended period of limitation is not invokable as the appellant being Government of India Enterprise, they have no malafide intention to evade the payment of service tax. I....