2015 (12) TMI 164

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..... n that appellants had provided services of support of business or commerce, the proceedings should have been dropped. However, the lower appellate authority proceeded to analyze the nature of the services and concluded that the appellant had provided business auxiliary service and confirmed the demand assessed by the primary authority. - Since the demand was confirmed by the impugned order on a cl .....

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..... ion authority vide order dated 16.5.2011. 3. Under an agreement with the Indian Railway Catering and Tourism Corporation Ltd. (IRCTC), the appellant was licensed to provide certain specified services on trains, i.e. supply of bed rolls to passengers, cleaning of coaches/toilets and the like services. For rendition of such services during January 2009 to September 2009, appellant received consid .....

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..... lants do not fall within the category of support services for business or commerce. As a consequence of this finding since the proceedings were initiated only on the allegation that appellants had provided services of support of business or commerce, the proceedings should have been dropped. However, the lower appellate authority proceeded to analyze the nature of the services and concluded that t .....

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