Bed Roll Services to IRCTC Not Classified as Business Auxiliary Service u/s 65(19); Demand Set Aside.

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....Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the definition under Section 65 (19). The appellant is not providing any service on behalf of IRCTC. The appellant is providing service to M/s. IRCTC. - Demand set aside - AT....