2008 (10) TMI 135 - AT - Service Tax

Demand under the category of Business Auxiliary Services - Commissioner (Appeals) relying on the decision of this Bench in the assessee s own case, has allowed the appeal of assessee - As the very issue has already been decided by this Bench in the respondent s own case in their favour, the impugned order passed by the Commissioner (Appeals) is legal and correct. There is no merit in the revenue s appeal. Consequently, the stay application and the appeals are rejected.

Summary

The Appellate Tribunal CESTAT Bangalore ruled in favor of the respondent, stating that they are not liable to pay service tax for providing Business Auxiliary Services. The Commissioner (Appeals) decision was upheld based on a previous ruling in the respondent's favor. The revenue's appeal and stay application were rejected.