TMI Blog2015 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... function by the Department under the Motor Vehicle Act and the same does not amount to customer care, promotion, marketing of services, incidental or auxillary to the support services - In the case of Commissioner of Central Excise, Indore Vs. Ankit Consultancy Limited, [2006 (10) TMI 61 - CESTAT, NEW DELHI], the Tribunal under similar circumstances has held that service rendered for preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 35-G of the Central Excise Act, 1994, calling in question tenability of an order-dated 2.12.2011, passed by the Customs Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi. A contract was entered into by the respondent assessee with the State of Madhya Pradesh on 9.10.2001 for carrying out various activities - details of which are indicated in the contract agreement, partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness auxillary service'. The service rendered to public authorities in the manner and the question of payment of service tax on such service is considered not only by the Delhi High Court and answered in favour of the assessee as referred to by the learned Tribunal in paragraph 8 of the impugned order, but from the return filed by the respondents it is seen that vide Circular dated 18.12.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness auxillary service' coming within the purview of section 69(19) of the Finance Act, 1994. Shri Sumit Nema, learned counsel for the respondent, has produced before us a copy of the order passed by the Central Excise Tribunal in the case of Ankit Consultancy Limited (supra), wherein after placing reliance on various judgments of the Supreme Court, the matter has been decided. Keeping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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