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2018 (4) TMI 768

that: - Tribunal in the case of Chotey Lal Radhey Shyam vs. CCE & ST, Lucknow [2015(11) TMI 979 - CESTAT ALLAHABAD] has held that the appellant is only engaged in trading activity and does not render any taxable service in the capacity of business auxiliary service - appeal dismissed - decided against Revenue. - ST/54983, 54989 & 54990/2014-[DB] - 50956-50958/2018 - Dated:- 23-2-2018 - MR. S.K. MO .....

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that the services provided by the respondent are classifiable under Business Auxiliary Service. Accordingly, after initiation of show cause proceedings, the adjudged demand was confirmed against the appellant under such category of service. The adjudication order was appealed against by the respondent before the ld. Commissioner (Appeals). The Id. Commissioner (Appeals) vide the impugned orders h .....

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