2009 (8) TMI 741

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..... rma, Advocates, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri B.L. Narasimhan submits that the scope of activity appearing at page 47 of the Appeal folder throw light that the service provided by the Appellant was 'business auxiliary services'. But Revenue's contention is that these are processing of goods and coming unde .....

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..... order. 3.Heard both sides and perused the record. 4. When we look into page 47 of the order in original, prima facie it appears that the Appellant was a contractor and carried out the activity of body building of vehicles using materials supplied by the contractee. Therefore bringing the Appellant to the category of business auxiliary service is questionable. However, we do not express an .....

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