2018 (5) TMI 403

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....r (Judicial) And Shri Raju, Member (Technical) Shri Atul Sharma, Asstt. Commr.(A.R.), Shri M.K. Sarangi, Jt. Commr. (A.R.), Shri Vivek Dwivedi, Asstt, Commr. (A.R.), Shri Dilip Shinde, Asstt. Commr. (A.R.) for Appellant Shri Rajeev Luthia, C.A. for respondent Per: Ramesh Nair The issue involved in the present case is that the respondent being Octroi Agents engaged in compliance of Octori d....

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.... that the respondents' activity does not cover under any of the clause (i) to (vii) of Business Auxiliary Service therefore it is not liable for service tax. He submits that the issue is no more res integara as the same has been decided by this Tribunal in the case of Commissioner of Central Excise-II, Mumbai Vs. M/s. Gopal Octroi Services & M/s. Bombay Octroi Services vide final order No. A/91802....