Business Auxiliary Service classification upheld, with exemption claim remanded for fresh consideration under the relevant notifications.

Services rendered by the assessee were treated as Business Auxiliary Services, so the classification issue was decided against the assessee. The exemption claim under Notification No. 14/2004-ST and Notification No. 6/2005-Customs had not been examined by the lower authorities, so that limited issue required fresh consideration. The matter was therefore remanded for reconsideration only on the exemption aspect, while the service classification as Business Auxiliary Service was maintained.

---

---

Issues: Whether the services rendered by the assessee were classifiable as Business Auxiliary Services and whether the claim for exemption under the relevant notifications required fresh consideration.

Analysis: The Tribunal held that the assessee had provided Business Auxiliary Services. The authorities below had not examined the assessee's plea for exemption under Notification No. 14/2004-ST dated 10-09-2004 and Notification No. 6/2005-Customs dated 1-3-2005. As the exemption claim had not been tested at the earlier stage, the matter required reconsideration on that limited aspect.

Conclusion: The service was held to be Business Auxiliary Service, and the appeals were remanded for fresh consideration of the exemption claim under the notifications.

---