2016 (12) TMI 1465

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..... his service cannot be classified under Business Auxiliary Service by any stretch of imagination. The definition of Business Auxiliary Service will not cover the payment made by the appellant as it is towards the pension fund and not any services rendered - no error apparent on the face of records - application of ROM dismissed. - Appeal No. ST/86088/15- Mum - ORDER No:M/87873/16/SMB - Dated:- 27 .....

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..... give finding on the grounds of appeal. 4. On careful consideration of the submissions made by both sides, I find no merits in the application filed by the applicant as there is no error apparent on the face of the record. The entire case of the applicant appellant is based upon non-granting of refund to them even though they have paid service tax under different head. In my view, the amount of .....

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