2012 (8) TMI 134

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e retail outlet under COCO Scheme – Held that:- Services provided by the appellants are in terms of labour contract services entered by them with HPC Ltd - services cannot be held to be falling under business auxiliary service – waiver of pre-deposit allowed - Matter remand to Commissioner (Appeals)
MRS. ARCHANA WADHWA, MATHEW JOHN, JJ. P. Singh for the Respondent. ORDER Mrs. Archana Wadhwa, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nning the retail outlet under COCO Scheme. Revenue is of the view that such services provided by the appellant are "business auxiliary service" and accordingly they confirmed the demand for the period July 2003 to November 2004 by raising a show-cause notice on 25.9.08. 6. The demand stands assailed by the appellant on merits as also on limitation. We find that there is no dispute about the fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X