TMI Blog2014 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie the activity undertaken by the appellant is one of renting of immovable property and not Business Auxiliary Services. In view of the above, we are of the view that the matter has to go back to the lower appellate authority for reconsideration of the entire issue on merits without insisting on any pre-deposit - Decided in favour of assessee. - Application no. ST/Stay/2814/2012 in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to get minimum guaranteed amount of Rs.47,000/- or 12% of the total monthly turnover, whichever is higher. The department was of the view that the services provided by the appellant is classifiable under Business Auxiliary Services' and accordingly confirmed a demand of Rs.61,800/- for the period 1.4.2009 to 31.03.2010. Aggrieved of the same, the appellant preferred an appeal before the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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