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TMI Blog2011 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER P.G. Chacko, Judicial Member. - In this appeal filed by the assessee, the short question which arises for consideration is whether the activity undertaken by them during the period from April 2005 to March 2006 is liable to be treated as 'business auxiliary service' for the purpose of levy of service tax by the department. Their activity was procuring raw material, producing alc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence the present appeal. 2. The learned counsel submits that order-in-appeal dated 18-2-2009 passed by the Commissioner (Appeals) in favour of the appellant for the period from 10-9-2004 to 31-3-2005 and order-in-original dated 31-12- 2008 passed by the adjudicating authority for the period 1-4-2006 to 30-9-2006 in favour of the appellant were accepted by the department. It is further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. Further, the issue involved in the present case is squarely covered in favour of the appellant by the decision of the Bench in Rubicon Formulations Ltd.'s case (supra), which took into account the Board's Circular dated 27-10-2008. The circular is binding on the departmental authorities.
3. The impugned order is set aside and this appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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