2011 (5) TMI 799

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..... ed services, which would fall under the category of Business Auxiliary Services more specifically “Customer Care Services” provided for Railways – Held that:- services would be covered under the Business Auxiliary Services, appellant to pre-deposit an amount of Rs. 30,00,000, balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal - ST/823/2010 - 373/2011 - .....

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..... the passengers of the AC-II Tier and III-Tier coaches of Southern Railway. The adjudicating authority is of the view that the appellant has provided services, which would fall under the category of Business Auxiliary Services more specifically Customer Care Services provided for Railways. 4. The learned Chartered Accountant submits that as per the Agreement, they are only supplying the bed ro .....

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..... Tier and III-Tier coaches. It is also seen that the appellant is collecting Rs. 20/- per bed per passenger per day from the Southern Railway. In our considered view, prima facie, the services would be covered under the Business Auxiliary Services. As regards the submissions made by the learned Chartered Accountant, we find that it needs to be examined with the Agreement and other clauses of the de .....

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