2013 (2) TMI 24

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....    Per : Mr. M.V. Ravindran;   This appeal is filed by the Revenue against order in appeal No.116/2011(STC)/K.ANPAZHAKAN/Commr.(A)/Ahd, dt.24.05.11 vide which the first appellate authority has set aside the demands of service tax liability with interest and penalties imposed by the adjudicating authority on the respondent.   2. Heard both sides and perused the rec....

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....oduced by the respondent before the first appellate authority does not clarify the period to which service tax has been claimed to have been paid by the M/s. IFFCO-TOKIO General Insurance Company Ltd., and the first appellate authority has not verified the payment particulars made by the insurance company corresponding/relating to certificate in question and hence the order in appeal is bad in law....