2007 (8) TMI 423

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.... Smt. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 1,38,95,128/-and penalties. They were registered under the category of Registrar and Share Transfer Agents from 1-5-2006. However, the Revenue, for the period from 1-7-2003 to 31-1-2004, had worked out Service Tax under the category of Busin....

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....cided in assessees' favour in the case of CCE, India v. Ankit Consultancy Ltd. - 2007 (6) S.T.R. 101(Tri.-Del.) by the Delhi Bench. After examining the services of like nature as in their own case, the Delhi Bench has dismissed the Revenue appeal and upheld the assessees' contention that the activity of handling shares would not come under the ambit of Business Auxiliary Services. The learned Coun....