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2023 (9) TMI 1138 - AT - Service TaxClassification of service - Business Auxiliary Service or not - carrying out certain jobs by utilizing the Steam Generating Unit - HELD THAT:- As per the agreement the appellant has to provide various services by utilizing Steam Generating Unit but held by this Tribunal, the said activities does not fall under business auxiliary service prior to 26.05.2008, therefore, demand of service tax under the category of ‘business auxiliary service’ is not sustainable against the appellant. The appellant is not liable to pay service tax on their activity - impugned order set aside - appeal allowed.
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