2024-VIL-1101-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of Service - Call Centre Service, Business Auxiliary Service – appellant is engaged in providing customer care service to M/s Spice Communications Limited - Dept held that a part of the service rendered by the appellant would fall under Call Centre Service, which is exempt, and thereby, restricting Cenvat credit upto 20% - appellant contended that its customer services were not for the purpose of sales, telemarketing or payments and therefore, it cannot be described as call centre as defined under Notification No. 8/2003-ST dated 20.06.2003 - Whether the service rendered by the appellant would fall under Call Centre Service or Business Auxiliary Service – invocation of extended period of limitation - HELD - the appellant's service was for providing customer care service, including registration of complaints, monitoring of the same till resolution, and collection of payments on behalf of the client, which are covered under the definition of Business Auxiliary Service - the service rendered by the appellant under the agreement with M/s Spice Communications Limited would fall under Business Auxiliary Service, and not Call Centre Service – further, the extended period of limitation cannot be invoked in the present case as the Department was aware of the activities of the appellant since the audits conducted in 2005 and 2007, and the Department failed to establish any of the ingredients required for invoking the extended period of limitation, such as fraud, collusion, willful misstatement, suppression of facts, or contravention of the provisions with the intent to evade payment of service tax - the impugned order is set aside and appeal is allowed
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