2019 (5) TMI 1246

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..... n given by Banks to the Company and Company paying some commission to Director for the said guarantee being given. Learned Commissioner (Appeals) relying on Para 3.13 of letter dated 28/02/2006 issued by Joint Secretary TRU, Central Board of Excise Customs, New Delhi has held that as clarified by C.B.E. C. through said letter the present activity is not covered by Business Support Services .....

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..... After hearing both the sides duly represented by Shri Mohammad Altaf, learned Assistant Commissioner (AR) appearing on behalf of the Revenue Shri Anurag Mishra, Advocate and Ms. Pragya Pandey, Advocate both appearing on behalf of the respondent, we note that the issue involved in the present appeal is relating to taxability under Business Support Services on guarantee issued by individual .....

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