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M/s. Pagariya Auto Center And M/s. Dhoot Motors Versus Commissioner of Central Excise, Aurangabad

2015 (11) TMI 726 - CESTAT MUMBAI

Demand of service tax - Demand confirmed under Business Support Services - Held that:- Allegations in show cause notice directed the appellants to show cause notice as to why service tax liability should not be demanded from them under the category o .....

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be set aside - Decision in the case of Ratnaprabbha Motors [2015 (11) TMI 680 - CESTAT MUMBAI] followed - Decided in favour of assessee. - APPEAL No.ST/558,559/11-Mum - Dated:- 8-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Me .....

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o appeals are directed against orders in appeal number- AGS(118)90/2011 dated 09.06.2011& AGS (116) 84/2011 dated 09.06.2011. 3. Heard both sides and perused the records. 4. On perusal of the records we find that the issue involved in this case i .....

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s to such financial institution. It is the case of the appellant s counsel that the first appellate authority has confirmed the demands under the category of Business Support Services , while the show cause notice seeks to impose tax under the catego .....

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6. On consideration of the submissions made, we find that the learned first appellate authority has confirmed the demand under the category of Business Support Services . We also find that the allegations in show cause notice directed the appellants .....

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