2017 (3) TMI 1459

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.... The present appeal is filed by the Revenue against Order-in-Appeal No.373/ST/APPL/KNP/2009 dated 16/12/2009 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 a show cause notice bearing C.No. V(1....

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.... 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. 5.  Learned Counsel for respondent has submi....