TMI Blog2011 (10) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... cheque or cash in the client's account is not covered under the 'Business Auxiliary Service'. - ST/13/2010 - - - Dated:- 13-10-2011 - Shri P.R. Chandrasekharan, J. Appearance: Shri Sanjay Kalara, Appraiser (A. R.) for the appellant Shri A.M. Chitnis, Consultant for the respondent Per: P.R. Chandrasekharan: The Miscellaneous Application dated 28/06/2010 has been filed to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls'. It is only for correcting this, miscellaneous application has been filed. Since the application is for a factual correction, the same is allowed. 2. The department's appeal is against the Order-in-Appeal No: SR/227/NGP/2009 dated 09/10/2009 passed by the Commissioner of Customs Central Excise (Appeals), Nagpur. In the impugned order, the learned appellate authority has held that no servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that mere deposit of cheque or cash in the client's account is not covered under the 'Business Auxiliary Service'. Following the ratio of the said decision, the learned lower appellate authority held that in the instant case also collection of electricity bills and crediting the amount into the MSEB's account will not amount to 'Business Auxiliary Service'. The decision of the Tribunal in the Fede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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