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TMI Blog2014 (12) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary Service so as to make the appellant liable to service tax - Held that:- Following decision of Deepak & Co., Vs. CST, Delhi [2014 (7) TMI 493 - CESTAT NEW DELHI] demand set aside - Decided in favour of assessee. - Appeal No. ST/2470/2012 -CU[DB] - Final Order No.53879/2014 - Dated:- 25-9-2014 - Mrs. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Puneet Agarwal, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Delhi Tribunal vide its Final Order No.52292/2014, dated 09.05.2014 dealt with an identical situation and observed as under:- 6. The show cause notice had been issued on the basis that the activity of the appellant - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches is the support service of business or commerce covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 489 (S.C.) and CCE, Bangalore vs. Brindavan Beverages (P) Ltd. reported in 2007 (213) E.L.T. 487 (S.C.). In view of this, the impugned order is not sustainable. The same is set aside. The appeal is allowed. 4. In as much as the identical situation is involved in the present appeal, we by following the above referred decision of the Tribunal, set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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