2013 (12) TMI 1429

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..... present for the appellant. 2. Shri Soni, learned DR on behalf of the Revenue submits that parchee fees collected by the appellants from the Members of the Corporation was rightly taxed under the entry 'business auxiliary service'. 3. Heard Shri Soni and perused para 5 of the adjudication order. 4. The learned Commissioner (Appeals) has recorded that the appellant is a corporatio .....

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..... economic upliftment of ex-servicemen in the State of Himachal Pradesh and functions of the corporation was enumerated in Section 15 of the aforesaid enactment. 6. We have perused the taxing entry at the relevant point of time which was July 2003 to February 2006. Learned Commissioner (Appeals) has in paras 4-5 of his order dealt with the parchee aspect only for which our decision in this ord .....

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