9911796707
TMI Blog2019 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri R K Manjhi, Authorized Representative for the respondent ORDER Per Bijay Kumar 1. The appeal has been preferred against the Order-in-Original No. 88(VC) ST/JPR-I/2013 dated 05.08.2013. In the impugned order learned Commissioner (Appeal) has modified the order passed by the lower Adjudicating Authority, which was consequent upon the issuance of Show Cause Notice dated 20/09/2006 demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contested the classification adopted by the Department since the beginning, and therefore, learned Commissioner (Appeal) has incorrectly held that the issue regarding the classification of services remained un-contested. Reliance has also been placed on the clarification issued by the Central Board of Excise and Customs vide letter F. No. 137 /125/2011/ST dated 27/02/2012, wherein it is clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Representative on behalf of Department has reiterated the records contained in the impugned order. 6. We have considered the rival submission and has perused the record. 7. The issue to be decided is as to whether the re-trading of tyres is classifiable under "Business Auxiliary Service" or "Management and Maintenance, Repair Services" under the of Finance Act, 1944. In this regard, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air Services", we do not find any justification in classifying the service under "Business Auxiliary Service". Further the issue is settled in favour of the appellant by the Supreme Court in Safety re-trading company Private Limited and by this Tribunal in Unique Procured Retraders. Accordingly, the impugned order is not sustainable, and therefore, set aside. The Appeal is, accordingly, allowed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
