2017 (2) TMI 210

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.... C.A.  for Respondent ORDER The present appeal is filed by the Revenue against Order-in-Appeal No.37-ST/APPL/KNP/2009 dated 19/01/2010 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2.  The brief facts of the case are that respondents are sub-broker of UPSE Securities Limited, Kanpur who are broker of Bombay Stock Exchange. The respondents were issued with....

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.... the present appeal. 3.  The ground of appeal is that it was held by this Tribunal in the case of Unique Investment Centre Vs. Commissioner of Central Excise, Chandigarh reported at 2009 (13) STR 158 (Tri-Delhi) that the activity of sub-broker in relation of sale or purchase of security comes under Business Auxiliary Service. 4.  Learned D.R. has supported the grounds of appeal. ....