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TMI Blog2024 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... e Maintenance and Repair Service - whether the appellant had rendered Manpower Recruitment and Supply Agency Services Business Auxiliary Service during the period in question i.e. from 16.06.2005 to 31.03.2006 and 09.07.2004 to 31.03.2006 respectively? HELD THAT:- We find that the Commissioner(Appeals) has mechanically endorsed the order of the adjudicating authority and not discussed as to how th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.06/2010 dated 06.01.2010 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Briefly stated the facts of the case are that during the period in question, the appellant had, by an agreement with M/s. Hewlett-Packard India Sales Private Limited, rendered various services in relation to supply of computers and peripherals including installation thereof at the premises of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected the same. Hence, the present appeal. 3.1. At the outset, the learned advocate for the appellant has submitted that the proceeding is void ab initio as the demand could not be justified by the Department and the classification adopted by it. He has submitted that the demand has been confirmed on the appellant against two categories of services as rendered solely based on the statement of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Business Auxiliary Service as the Information Technology Services are excluded from the scope of service tax. He has submitted that Information Technology related services has been made liable to service tax only w.e.f. 16.05.2008. He has submitted that even though they were registered under Maintenance and Repair Services but the repair of computer, computer system or computer peripherals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge service tax under the category of Manpower Recruitment and Supply Agency Services Business Auxiliary Service as per the definitions provided under the Finance Act, 1994. The order appears to be cryptic and unreasoned one, which cannot be sustained in view of the principle laid down by Hon ble Supreme Court in the case of Asst. Commissioner, Commercial Tax Department Vs. Shukla Brother ..... X X X X Extracts X X X X X X X X Extracts X X X X
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