2012 (8) TMI 404

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....anda, Judicial Member - Shri R.K. Gupta, ld. Representative for the Revenue in respect of Sl. Nos. 9 to 16 of cause list says that if the Tribunal comes to conclusion that taxable service was provided by the respondent in those cases, Revenue's appeals shall not survive. Accordingly, we dismiss all the appeals of the Revenue mentioned in those serial numbers in view of decision made hereinafter....

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....pect was not tested by any of the authorities below. 3. Upon hearing extensively both sides in respect of the appeals listed at Sl. Nos.17 to 24 of the cause list, we hold that appellants have provided Business Auxiliary Services. Since the Authorities below have not dealt with exemption notification, we remand those appeals (Sl. Nos. 17 to 24 of cause list) for proper consideration of the clai....