2025-VIL-725-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Business Auxiliary Services, Best Judgment Assessment – Appellant had entered into an agreement with M/s World Resort Ltd. (WRL) to carry out promotional activities for the marketing and sales of Hotel - Whether the services rendered by the Appellant are covered under the taxable category of 'Business Auxiliary Services' – HELD - the services rendered by the Appellant, which included inserting advertisements, placing hoardings, contacting people over the telephone, and informing the public about the hotel facilities, are fully covered under the taxable category of 'Business Auxiliary Services' as defined under Section 65(105)(22b) of the Finance Act, 1994 - with effect from 1.07.2012, Section 66B provided that service tax would be levied at the rate of twelve per cent on the 'value of all the services, other than those specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another. The services provided by the appellant are neither covered under Section 66D of the Act nor fall under any exemption notification, therefore, service tax is leviable on such services under Section 66B of the Act – The impugned order is upheld and the appeal is dismissed - Whether the Department was justified in resorting to the Best Judgment Assessment method under Section 72 of the Finance Act, 1994 for the Financial Year 2014-15 – HELD - the admitted fact is that the Appellant did not submit the copy of the Balance Sheet for the year 2014-15. Consequently, the Department had to resort to Best Judgment method under Section 72 of the Finance Act, 1994 - the Department was justified in resorting to the Best Judgment Assessment method under Section 72 of the Finance Act, 1994 in the absence of any evidence or records submitted by the Appellant for the Financial Year 2014-15.
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