Held - As regards the invocation of extended period, we find that for the period 21.06.2006 to 30.11.2009, the show cause notice was issued on 
03.06.2010 wherein the extended period was invoked. We find that the issue is a neat question of law involving interpretation whether the same is falling under Commercial Training or Coaching Service and it is also observed that the appellant had a bonafide belief being a very small servic.....

Held - The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This 
issue has undergone litigation in various cases before various forums. Finally, the hon’ble Supreme Court in the case of Indian National Ship 
Owners Association (supra) held that the levy of service tax is not legal on the said service prior to 18.04.2006 on the ground that Section 66.....

Held - I would like to gainfully refer to the decision of the Tribunal,  in the case of KUNNATH TEXTILES Versus COMMISSIONER OF CUS. & C. EX., COCHIN [2013 (294) E.L.T. 308 (Tri. - Bang.)] wherein in a similar set of facts, the Tribunal held as under:  

“After giving careful consideration to the submissions, we are of  the view that, in the peculiar facts and circumstances of this case, the plea for vacating the pena.....

Held - In the present case it needs to be noted that paragraph 8 of the notice, reproduced, above merely mentions that the extended period of five years was being invoked as the assessee suppressed the facts from the department. The show cause notice does not allege that the suppression was with an intention to evade payment of Service Tax.

The Commissioner completely failed to appreciate that the extended period of five years could have.....

Held - I find that the carrying of baggage by the appellant Airlines is incidental to the service being ‘transport of passengers by Air' and the same is classifiable under Section 65(105)(zzn). There is no separate contract in the facts of the case for transport of goods (excess baggage). More particularly, in the case of agreement of transport of passengers by Air, there is no element of transport of unaccompanied goods. Excess baggage char.....

Held - The period involved in this appeal is prior to 10-9-2004. The Show Cause Notice was issued on 20-4-2006. The Appellant is paying service tax from 10-9-2004. This matter relates to scope of the entry for “Business Auxiliary Services”. There was considerable doubt about its coverage because of the very nature of the entry. There are contrary decisions of the Tribunal in the matter. In most of the decisions like Bridgestone Financial S.....