2009 (7) TMI 817

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.... for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Chartered Accountant Shri Rajesh Kumar submits that demand of Rs. 2,23,93,676/- (Rupees Two Crore Twenty Three Lakh Ninety Three Thousand Six Hundred Seventy Six) which includes Service tax, education cess and S. H. Ed. Cess levied was not for any service provided but for the trans....

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....bmits that case of Revenue is that obligation of the manufacturer was carried out by the Appellant. This is clear case of Business Auxiliary Service as the business support was provided by the Appellant to the manufacturer to deliver the manufactured vehicles at the dealer point. He places para 22.2 of the adjudication order to support the learned Adjudicating Authority for the reasons stated in t....