2007 (7) TMI 194

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..... of Rs. 1,73,037/- on Business Auxiliary Service for the period July, 2003 to March, 2004. After examining the records, we note that, under an agreement dated 1-10-2002 with M/s. ESPN Software India Pvt. Ltd., the appellants were rendering what was called "ESS services" on behalf of the above company to cable operators during the above period. The lower authorities classified the said services as " .....

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..... the Apex Court's judgment in National Thermal Power Co. Ltd. v. Commissioner of Income-Tax [1998 (99) E.L.T. 200 (S.C.)], wherein the Tribunal was held to have jurisdiction to examine a question of law which had not been raised before lower authorities. Reliance has also been placed on the apex court's judgment in Share Medical Care v. Union of India [2007 (209) E.L.T. 321 (S.C.)], wherein it was .....

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