- (1.) We have heard Shri Nikhil Agrawal, learned counsel for the appellant and Shri Parik Chandra, learned counsel holding brief of Shri Vinod Kant Srivastava for the Service Tax Department.
(2.) The appellant is a successor in interest of a company known as Pace Marketing Specialities Limited.
(3.) The present dispute relates to the liability of payment of penalty for non payment of service tax on certain activities carried out by the appellant during the period April 2007 to March 2010. Two show cause notices were issued relating to the normal period and extended period of limitation, covering the period April 2007 to March 2010 and April 2010 to 14.11.2010. The Adjudicating Authority was of the opinion that the activity undertaken by the appellant was not a "job work" but falls under "Business Support Services" defined under Section 65(104c) of the Finance Act 1994 (hereinafter referred to as Act) which, for facility, is extracted hereunder: "The support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation- For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security.";