2019 (1) TMI 1383

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..... s have alleged that the services provided by the appellant are confirming to the definition of taxable services under the category of ‘business auxiliary service’, ‘management, maintenance or repair service’ and ‘health and fitness service’ - Since the appeal filed by the appellant against the adjudication order 20.1.2012 has already been set aside by the Tribunal vide order dated 12.6.2017, in al .....

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..... onfirmed on the ground that the taxable services, viz., business auxiliary service , management, maintenance or repair service and health and fitness service , provided by the appellant are liable for payment of service tax. The dispute involved in the present case relates to the period October 2010 to March 2011. 2. Learned Advocate appearing for the appellant, at the outset, submitted tha .....

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..... e learned adjudicating authority in paragraph 12 has made a categoric finding that the show cause notice issued in this case is a daughter notice and the mother notice issued by the Department had already been adjudicated vide order dated 20.1.2012. Both the daughter and the mother notices have alleged that the services provided by the appellant are confirming to the definition of taxable services .....

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