2018 (3) TMI 1283

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....ocate For The Respondent : Shri Ranjan Khanna, AR ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 13.12.2010 passed by the Commissioner (Appeals), Central Excise, Jaipur-II, wherein the adjudication order was upheld holding that booking of luggage on behalf of the bus owners is a taxable service under the category of "Business Auxiliary Service" defined under ....

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.... impugned order . 4. Heard both the sides and perused the case records. 5. In this case, the appellant is booking the luggage on behalf of the bus owners. Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of "Business Auxiliary Service". Regarding particular clause of the said taxable service, under whi....