TMI Blog2015 (7) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Zenith Rollers Ltd. Vs CCE Noida [2013 (12) TMI 620 - CESTAT NEW DELHI] followed wherein it was held that, the service to be falling under the category of ‘business auxiliary services'. If that be so, there would be exemption to the said activity in terms of Notification No 14/2004-ST. Appellants have also approached the Authority for Advance Ruling (AAR) who vide their decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020/2010has considered the said issue and has held the service to be falling under the category of business auxiliary services'. If that be so, there would be exemption to the said activity in terms of Notification No 14/2004-ST. While considering so, this Bench has also granted unconditional stay in respect of other appellants similarly situated. 2. The question which arises in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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