Service classification under Business Auxiliary Services required clear findings before exemption could be applied; order set aside and remanded.

The appellate order was found unsustainable because it did not clearly determine the basic classification issue of whether the respondent's services fell within Business Auxiliary Services and instead proceeded on an exemption notification. The Tribunal held that, without a clear finding on the applicable service classification, the matter had been decided on an incomplete and unclear basis. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration of the classification question and connected issues.

---

---

Issues: Whether the impugned appellate order could be sustained when it did not clearly decide whether the respondent's activity fell within Business Auxiliary Services and instead proceeded on the exemption notification.

Analysis: The Tribunal found that the Commissioner (Appeals) had not recorded a clear finding on the basic classification issue as to whether the services rendered by the respondent were covered by Business Auxiliary Services. Since the matter had been approached on an incomplete and unclear basis, the appellate order was held to lack clarity and required reconsideration.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration.

---