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2018 (11) TMI 92 - CESTAT HYDERABADClassification of services - Business Support Service or not - removal of scrap and slag generated during the manufacturing premises of the steel manufacturers i.e. RINL and JSWSL - Held that:- On similar issue in the case of M/s Ferro Scrap Nigam Limited for the services rendered to Bokaro Steel Plant, a show cause notice was issued seeking to classify them as “business auxiliary service” which has not been upheld during the adjudication proceedings. When this failed, DGCEI sought to classify the same under business support service which was a later thought. The original authority has rightly observed that the activities undertaken by the respondent herein do not fall in the category of the services mentioned in the business support service or closely associated with them. Appeal dismissed - decided against appellant.
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