2011 (2) TMI 469

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..... of their customers - Board's Circular No. 249/1/2006-CX.4, dated 27-10-2008 - In view of the decision in Rubicon Formulations Ltd. v. CC,CE& ST (2010 -TMI - 75965 - CESTAT, Mumbai), decided in favor of assessee. - ST/267 OF 2008 - A/60/11/CSTB/C-I - Dated:- 3-2-2011 - P.G. CHACKO, SAHAB SINGH, JJ. Aqeel Sheerazi for the Appellant. N.A. Sayyad for the Respondent. ORDER P.G. Ch .....

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..... ed and, in adjudication of a show-cause notice, the original authority demanded service tax from the appellant under section 73 of the Finance Act, 1994 read with section 11A of the Central Excise Act, and imposed on them penalties under various provisions of the Finance Act. An appeal filed by the party against the order-in-original was rejected by the Commissioner (Appeals). Hence the present ap .....

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..... has, however, pointed out that packing and labelling involved in the activity undertaken by the appellant might still be within the ambit of 'business auxiliary service'. We note that this aspect was also part of the activity of the appellant for all the periods covered by order-in-appeal dated 18-2-2009 ibid and order-in-original dated 31-12-2008 ibid, which were accepted by the department. Furt .....

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