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2016 (8) TMI 676
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....cal) Shri Rachit Jain, Advocate for the Appellants Shri Rajeev Gupta, Commissioner (AR) with Shri Ranjan Khanna, DR for the Respondent ORDER The appeal is directed against the adjudication order dated 25.10.2012 passed by the Commissioner, Central Excise (Adjudication) New Delhi. The order confirmed service tax demand of Rs. 5,52,11,917/- and Rs. 5,10,826/- besides interest....
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.... 2. After hearing both sides duly represented by Shri Rachit Jain, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned Commissioner (AR) and Shri Ranjan Khanna, learned DR appearing for the Revenue, we find that in respect of confirmation of demand under the category of business auxiliary service, the appellant unsuccessfully claimed benefit under Export of Service Rules,....
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....ed by following decisions: 1. CCE vs. Computer Sciences Corpn. India Pvt. Ltd. [2015 (27) STR 62 (All)]; 2. CCE vs Arvind Mills Ltd. 2014 (35) STR 496 (Gujarat)]; and 3. Volkswagen India Pvt. Ltd. vs. CCE 2014 (34) STR 135 (Tri-Mumbai)] As such, by following the said decisions, we hold that demand confirmation under the said category is a....
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....4 (Bom)]; and 3. Deepak & Co. vs. CCE, New Delhi [2015 (38) STR 1010 (Tri-Del)] 6. Admittedly, the show cause notice proposed demand of duty under Business Auxiliary service and it is only during adjudication by considering the appellants stand that the demand may fall under the category of "Information technology Software Services" stand confirmed. As per declaration of la....