Service Tax -Three SCNs from three Commissioners classifying same activity under three different services
THE Service Tax Law is so clear to the tax administrators that they arrive at different conclusions at different places.
Here is an assessee who operates from Kolkata, Mumbai and Cochin providing identical service.
The Commissioner of Service Tax, Mumbai proposed classification of services under "Business Auxiliary Services".
The Commissioner of Kolkata has proposed the classification under "Support Services of Business or Commerce".
The Commissioner of Central Excise, Cochin has proposed the classification under "Steamer Agent Service".
One of the cases reached the Bangalore Bench of the Tribunal. Now, the Bangalore Bench could not decide the Kolkata and Mumbai Commissionerate issue. So, the Bench remanded the Cochin case to the Cochin Commissionerate to decide the correct course of action to be taken.
Imagine what will happen in GST!