2019 (5) TMI 257

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....anka Goel, Advocate for the appellant Shri R K Manjhi, Authorized Representative for the respondent ORDER Per Bijay Kumar 1. The appeal has been preferred against the Order-in-Original No. 88(VC) ST/JPR-I/2013 dated 05.08.2013. In the impugned order learned Commissioner (Appeal) has modified the order passed by the lower Adjudicating Authority, which was consequent upon the issuance of....

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.... held in the impugned order. The appellant has contested the classification adopted by the Department since the beginning, and therefore, learned Commissioner (Appeal) has incorrectly held that the issue regarding the classification of services remained un-contested. Reliance has also been placed on the clarification issued by the Central Board of Excise and Customs vide letter F. No. 137 /125/201....

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..... 50247 of 2019 dated 05.02.2019. 5. Learned Authorised Representative on behalf of Department has reiterated the records contained in the impugned order. 6. We have considered the rival submission and has perused the record. 7. The issue to be decided is as to whether the re-trading of tyres is classifiable under "Business Auxiliary Service" or "Management and Maintenance, Repair Service....