2018 (11) TMI 229

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....(Asstt.Commr.) (A.R.) for the Revenue Absent for the Respondent ORDER Per Ms. RACHNA GUPTA : Present is an appeal directed against the order dated 03.01.2011. 2. Facts relevant for the purpose are that the appellants are registered under 'management, maintenance and repair services'. Department observed that during the period w.e.f. 2004-2005 to 2008-2009 and precisely up to January....

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....d except for Rs. 84,888/- being the Service Tax with respect to cleaning activity was dropped. Being aggrieved Revenue has filed the impugned appeal. 4. We have heard Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the department. No one for the respondent however has come present. 5. It is submitted on behalf of the department that though cleaning activity has been specifically defined under sec....

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.... the client; or (ii) promotion or marketing of service provided by the client; or [ * * * * ] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" m....

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....usiness or marketing or sale of goods related to the business and any other such activity which is directly meant for the promotion of the business can only be categorized as the 'business auxiliary services'. Thus for such an activity it may be the maintenance of accounts, inventory also. But the maintenance of premises where the business is being run cannot be categorized as a 'business auxiliar....