2018 (4) TMI 768

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..... MI 979 - CESTAT ALLAHABAD] has held that the appellant is only engaged in trading activity and does not render any taxable service in the capacity of business auxiliary service - appeal dismissed - decided against Revenue. - ST/54983, 54989 & 54990/2014-[DB] - 50956-50958/2018 - Dated:- 23-2-2018 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Present for .....

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..... nder Business Auxiliary Service. Accordingly, after initiation of show cause proceedings, the adjudged demand was confirmed against the appellant under such category of service. The adjudication order was appealed against by the respondent before the ld. Commissioner (Appeals). The Id. Commissioner (Appeals) vide the impugned orders has set aside the adjudged demand, holding that activity undertak .....

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