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TMI Blog2018 (11) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the activities undertaken by the respondent herein do not fall in the category of the services mentioned in the business support service or closely associated with them. Appeal dismissed - decided against appellant. - Appeal No. ST/1815/2010 - A/31258/2018 - Dated:- 27-9-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri A.V.L.N. Chary, Superintendent/AR for the Appellant. Shri D. Suresh Sastry, Chartered Accountant for the Respondent. ORDER Per: P.V. Subba Rao 1. This appeal has been preferred by Revenue against Order-in-Original No. 27/2010 (RS), dated 13.05.2010, passed by the original authority dropping the proceedings initiated in the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Central Excise Intelligence, Chennai. After following due process, the original authority found that the nature of services rendered by the respondent herein cannot be termed as business support and no service tax can be levied on them. The relevant portions of the order are reproduced below: 5. She, therefore, dropped all proceedings in the Show Cause Notice. Hence this appeal by the Revenue on the following grounds: a) A plain reading of the work order executed shows that the assessee was providing services such as collection, segregation, cleaning, magnetic separation, cutting, loading, transportation, dozing, cooling, stocking, screening etc. They were using heavy machinery to carry out these activities alongwith sk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. The term infrastructural support services was explained as providing office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security . The original authority has rightly observed that the activities undertaken by the respondent herein do not fall in the category of the services mentioned in the business support service or closely assoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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