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Deepak & Co. Versus C.C.E., New Delhi

2015 (12) TMI 164 - CESTAT NEW DELHI

Demand of service tax - Business Support service - order beyond the scope of show cause notice - Held that:- Services provided by the appellants do not fall within the category of support services for business or commerce. As a consequence of this fi .....

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re 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 class of taxable service which was not .....

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Member For the Petitioner : Shri Saurabh Bhutra, Advocate For the Respondent : Shri K. Poddar, A.R. ORDER Per Justice G. Raghuram: Heard the ld. Counsel for the appellant and the ld. A.R. for Revenue. 2. Appeal is preferred against the order dated 18 .....

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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 coache .....

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vided support services of business or commerce; failed to obtain registration, file returns or remit the tax due on the consideration received for providing such services. After due process of enquiry, the proceedings culminated in the primary adjudi .....

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der passed by the ld. Commissioner (Appeals). In para 12 of the impugned order, the lower appellate authority clearly recorded a finding that services provided by the appellants do not fall within the category of support services for business or comm .....

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