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2017 (9) TMI 939 - CESTAT MUMBAIBusiness Auxiliary Service - supervision charges collected from sugar factory - Held that: - It is seen that no specific activity has been identified by the Revenue for which consideration of supervision charges has been received. In absence of exact nature of activity done for which supervision charges has been collected, it is not possible to classify the said services under any of the category of taxable services - no grounds have been made by the Revenue to classify the said service under head of Business Auxiliary Service. Just because charges are paid to a agency for supervision, demand under Business Auxiliary Service cannot be made. It is incumbent upon Revenue to show that said services are classifiable under Business Auxiliary Service - demand set aside - appeal allowed - decided in favor of appellant.
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