2019 (9) TMI 118

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..... the Appellant. Shri Arun Kumar, Joint Commissioner (AR) for the Respondent. ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 28/2010 -S. Tax dated 18.11.2010. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the issue involved in this appeal is regarding demand of service tax from the appellant under the category of Business A .....

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..... dismissed the said Civil Appeal, after condoning the delay. Since identical issue is now decided by the Apex Court by upholding the order of the Tribunal in the case of M.L Agro Products Ltd., we find that the impugned order on this point is unsustainable and liable to be set aside and we do so. The appeal of the appellant on the issue of tax liability under the category of Business Auxiliary Ser .....

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