2012 (4) TMI 55
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2008 - -<br>Service Tax<br>Sh. D. N. Panda, Sh. Rakesh Kumar, JJ. Sh. K.P. Singh, DR for the appellant. Sh. Abhishek Singh, Advocate for the respondent. Per: Shri D. N. Panda....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as brought out under the category of Business Auxiliary Service. The services provided being before 18.04.2006, liability for the same does not arise in view of the decision of the Apex Court upholdin....
TaxTMI