2011 (9) TMI 698

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.... [Judgment per : N. Kumar, J.]. - Shri K.S. Ravishankar, learned counsel is directed to take notice for the respondent and is permitted to file Vakalath within four weeks. 2. This appeal is by the revenue challenging the order passed by the Tribunal [2007 (8) S.T.R. 505 (Tribunal)], which has held that the services provided by the respondent comes under the category of 'Business Auxiliary....

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....he Appellate forum has to answer, go into question regarding classification within which the services would fall. In fact the assessee has contended that even if it falls under the category of Business Auxiliary Services, they rely on notifications and circulars issued by the Board, which grant them exemption. Therefore, it also involves interpretation of notifications and circulars. All that cann....