2014 (1) TMI 561 - AT - Service Tax

Classification of service - Comprehensive sanitation assistance - Whether said service would fall under Business Auxiliary service - Held that - Municipal Corporation was doing business of providing sanitation work to be supported by auxiliary service. When the appellant was providing comprehensive sanitation assistance to Jaipur Municipal Corporation it cannot be said to have provided Business Auxiliary Service - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT New Delhi allowed the appeal, setting aside the adjudication order. The appellant providing sanitation assistance to Jaipur Municipal Corporation was not deemed to have provided Business Auxiliary Service. The stay application was also disposed of.