2012 (9) TMI 303

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.... Appellant. Shri B.B. Agarwal, Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise & Service Tax whereby demand of service tax with interest is confirmed on the ground that the appellants provided business auxiliary service which is ....

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....iliary Service. 4. The appellants relied upon the following decisions of the Tribunal to submit that the services provided to their own other unit are not liable for service tax : (i)      Precot Mills Ltd. v. C.C.Ex., Tirupati - 2006 (2) S.T.R. 495 (Tri.-Bang.); (ii)    IOC Ltd. v. C.C.Ex., Patna - 2007 (8) S.T.R. 527 (Tri.-Kol.); (iii)&nbs....

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....flected in their trial balance. Therefore, the demand is rightly waived. 7. We find that the appellants filed the Miscellaneous Application whereby certain information, in respect of audit conducted by the Revenue authorities, is obtained and the contention is that in view of the explanation given by appellant the audit objections were dropped. We find that the information received by the ....