2013 (5) TMI 512

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....ter hearing both the sides for some time, we find that the originally proceedings were initiated against the applicant raising service tax of Rs. 2,94,618/-. The Original adjudicating authority confirmed a demand of Rs. 2,33,782/- and dropped the demand of Rs. 60, 836/-. Revenue being aggrieved with the said order filed an appeal before the Commissioner (Appeals) challenging dropping of a part amo....

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.... 4. Shri Batra, ld. AR for Revenue submits that the appellant has not filed any appeal against the order of original adjudicating authority confirming the demand. If they were aggrieved with the same, they should have challenged the same before the Commissioner (Appeals), by way of filing a separate appeal, within the period of limitation. He further submits that filing of cross-objection before ....