2017 (12) TMI 1097

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....wal, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 31.5.2017 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a service provider under the category of stock broker services, banking and oth....

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.... passed without appreciating the factual and the legal position. He further submitted that the services alleged to be ineligible are services used for the purpose of business. He also submitted that on the Annual Day Celebration, clients, business associates and employees participated and that Mandap Keeper service are not listed in the services mentioned in the exclusive clause of the definition ....