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The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services rendered by the appellants fall under ‘Business Auxiliary Service’. For this reason itself, the impugned order is fit to be set aside.

Service Tax - The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services rendered by the appellants fall under ‘Business Auxiliary Service’. For this reason itself, the impugned order is fit to be set aside. - TMI Updates - Highlights ..... .....

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