TMI Blog2007 (6) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... cided against Revenue. - ST/64/2007 - 700/2007 - Dated:- 15-6-2007 - Shri T.K. Jayaraman, J. Shri Anil Kumar, JDR, for the Appellant. Shri Ashok Deshpande, Advocate, for the Respondent. [Order]. Revenue has filed this appeal against the Order-in-Appeal No. 11/2006, dated 18-9-2006, passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals-II), Hyderabad. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s came under the taxable services with effect from 1-5-2006. Since these demands pertain to a period prior to 1-5-2006, the levy of service tax under any other category is not justified. 3. The Revenue has come before the Tribunal, aggrieved over the order of the Commissioner (Appeals) on the following grounds :- (i) According to the Revenue, the service of Registrar to Issues should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal in the case of Commissioner of Central Excise, Indore v. Ankit Consultancy Ltd. [2007 (6) S.T.R. 101 (Tri.-Del.,)] wherein similar issue cropped up and the Tribunal has held that these services would not come within the category of Business Auxiliary Service . 6. On a careful consideration of the matter, I find that these two services came into service tax net only with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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