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M/s Mahesh Auto Versus Commissioner of Central Excise, Aurangabad

2016 (10) TMI 654 - CESTAT MUMBAI

Refund claim of service tax paid - classification of services - “Business Support Service” or “Business Auxiliary Service” - whether the appellant justified in claiming refund of tax paid under the head “Business Support Service” as now he believes t .....

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himself has classified the services, discharged tax on the commission received from financial institution under the category of “Business Support Service”. The issue is no more res integra the tax liability arises on these services under “Business Au .....

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refund of the amount paid as tax as per their understanding of law cannot be disputed now - refund claim rejected - appeal dismissed - decided against appellant. - ST/465 & 466/11 - A/85990-85991/16/STB - Dated:- 3-2-2016 - Mr. M.V. Ravindran, Member .....

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ommissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved is regarding demand of Service Tax under category of Business Support Service or Business Auxiliary Service from the .....

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ad discharged Service Tax under Business Support Service on receipt of show-cause notice appellant assessee filed refund claim, of the amount paid by them under Business Support Service . The lower authorities held that the Service Tax demand under B .....

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siness Support Service . After noticing that Service Tax liability on the amount received as commission needs to be classified under Business Auxiliary Service as per the Tribunal s judgement in the case of Pagariya Auto Centre Vs. Commissioner of Ce .....

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