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TMI Blog2016 (6) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. AGS (14) 133/2010 dated 11.01.2010. 2. Heard both sides and perused the records. 3. Against the very same Order-in-Appeal the assessee had filed an appeal which was disposed of by this bench by order no. A/2700/15/STB dated 12.08.2015 upholding the demand which was not contested by the assessee and set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . It is a fact that up to 06.11.2006 the classification of services provided by the appellant was not decided. It was finally decided by the Board vide their above mentioned circular dated 06.11.2006 as Business Auxiliary Service. Therefore, the case law quoted by the appellant in the case of M/s. Jaiprakash Inds. Ltd. vs. CCE reported in 2002-TIOL-633-SC-CX holds good, and therefore extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) i.e. profit share received from AutomartIndia Ltd., I find that the appellant is receiving share in the profit in the activity of sale of used cars carried out in their premises. This is evident from the excerpts of agreement between the appellant and AutomartIndia Ltd. given at para 9 of the said show-cause notice wherein at sr.no. 6 the arrangement of profit sharing between the two parties i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar issue was decided by the Apex court in the case of Jaiprakash Inds. Ltd. and Suchitra Components. The Commissioner (Appeals) was correct in coming to such a conclusion. The grounds of appeal of the revenue seeks to distinguish the facts on the ground that the view taken by the apex court in Jaiprakash Inds. Ltd. and Suchitra Components was in respect of the classification while the case in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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