2010 (9) TMI 293

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....sp;  Shri N. Venkataraman, Sr. Advocate, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Sr. Counsel submits that when a bill is printed on computer that shall not be called Business Auxiliary service to fall under Section 65(19) (vii) of the Finance Act, 1994. Mechanical work being done for printing only and there was no s....

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....amed by the adjudicating authority was to determine the nature of activity of business auxiliary services. 2. Learned D.R. on the other hand submits that the nature and scope of service was to provide Business Auxiliary service by the Appellant and that has been rightly held to be taxable by the adjudicating authority. 3. Heard both sides and we have also gone through the documents....