2011 (5) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... there was no Business Auxiliary Service provided because during period of demand, the case has marched through series of amendments of law on the subject including clarifications and exemptions issued by Board from time to time. He submits that the authority by impugned order denied exemption claimed by the appellant on the ground that appellant had undertaken promotion or marketing of goods and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellate authority. The authority appears to have applied his mind beginning from para 21 of the order at page 15.     "21. I have gone through the case records, grounds of appeal, written submission and the record of personal hearing. It is alleged that the appellant has provided Business Auxiliary Service w.e.f. 1.7.2003 and has not paid service tax on the commission amount r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugh various paragraphs of the impugned order. He has come to the conclusion that there is a direct nexus between Business Auxiliary Services and the commission received. He has also examined details relating to reimbursement of expenses. He was of the view that the expenses which were incurred were intimately connected with the activity carried out. He appears to have appropriately applied his min....