2018 (11) TMI 92

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....Shri D. Suresh Sastry, Chartered Accountant for the Respondent. ORDER Per: P.V. Subba Rao 1. This appeal has been preferred by Revenue against Order-in-Original No. 27/2010 (RS), dated 13.05.2010, passed by the original authority dropping the proceedings initiated in the show cause notice. 2. Heard both sides and perused the records. 3. The facts of the case, in brief, are that the respondent....

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....son in relation to support services of business or commerce, in any manner." 4. Hence, it appeared to the authorities that the services rendered by the respondent amount to business support service on which they have not discharged the service tax liability. Therefore, the show cause notice proposed to recover service tax along with interest from the appellant. It also proposed to recover interes....

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....n, dozing, cooling, stocking, screening etc. They were using heavy machinery to carry out these activities alongwith skilled and semi skilled labour. b) Thus, by these methods, the respondent herein had customers through cost effective methods to sell their scrap and therefore these operations fall under the category of business support services. c) The demand is therefore sustainable alongwith ....

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....the adjudication proceedings. When this failed, DGCEI sought to classify the same under business support service which was a later thought. It has been rightly observed that the Commissioner in the impugned order that 11 services were specifically covered in the business support service viz: evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, ....