2016 (10) TMI 654

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....Dy. Commr. (A.R.) for Respondent ORDER These appeals are directed against Order-in-Appeal No. AGS (81)57/2011 dated 15.04.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2.  Heard both sides and perused the records. 3.  The issue involved is regarding demand of Service Tax under category of "Business Support Service" or "Business Auxiliary Service" ....

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....ss Support Service".  After noticing that Service Tax liability on the amount received as commission needs to be classified under "Business Auxiliary Service" as per the Tribunal's judgement in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad - 2014 (33) STR 506 (Tri.-LB) filed a refund claim.  It is the case of the appellant that the first appellate author....