2012 (8) TMI 134

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..... ces entered by them with HPC Ltd - services cannot be held to be falling under business auxiliary service – waiver of pre-deposit allowed - Matter remand to Commissioner (Appeals) - ST/957 of 2011 - ST/A/272 OF 2012-CUS. - Dated:- 28-3-2012 - MRS. ARCHANA WADHWA, MATHEW JOHN, JJ. P. Singh for the Respondent. ORDER Mrs. Archana Wadhwa, Judicial Member On matter being called, ne .....

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..... Scheme. Revenue is of the view that such services provided by the appellant are "business auxiliary service" and accordingly they confirmed the demand for the period July 2003 to November 2004 by raising a show-cause notice on 25.9.08. 6. The demand stands assailed by the appellant on merits as also on limitation. We find that there is no dispute about the fact that the services provided by t .....

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