2014 (12) TMI 662

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....e Respondent : Shri Govind Dixit, Shri Sanjay Jain, DR JUDGEMENT Per Hon;ble Mrs. Archana Wadhwa : The short issue involved in the present appeal is as to whether cleaning of railway coaches and toilets and supply of bed-rolls to the passengers of AC and other coaches would get covered by Business Support Service or Business Auxiliary Service so as to make the appellant liable to service ....

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....ss or commerce' covered by Section 65 (105) (zzzq) read with Section 65 (104c) of the Finance Act, 1994. There is no allegation in the show cause notice that in the alternative the Appellants services may be taxable as 'business auxiliary service' under Section 65 (105) (zzb) read with Section 65 (19) (vi). The Commissioner (Appeals) in the impugned order after giving a finding that the Appellant....