2016 (10) TMI 654

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..... vice to be classified under the head “Business Auxiliary Service”? - the decision in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] relied upon - Held that: - appellant himself has classified the services, discharged tax on the commission received from financial institution under the category of “Business Support Service”. .....

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..... rder-in-Appeal No. AGS (81)57/2011 dated 15.04.2011 passed by the Commissioner of Central Excise Customs (Appeals), Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved is regarding demand of Service Tax under category of Business Support Service or Business Auxiliary Service from the June, 2006 to March, 2008 on commission paid by various financial institut .....

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..... to be classified under Business Auxiliary Service as per the Tribunal s judgement in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad - 2014 (33) STR 506 (Tri.-LB) filed a refund claim. It is the case of the appellant that the first appellate authority having confirmed the demand under Business Support Service has traversed beyond show-cause notice. 5. Aft .....

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