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2014 (1) TMI 717

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....rder / Decisions)<br>Dated:- 8-2-2013<br>ST/2134/2012-CU(DB) - 55538/2013(PB)<br>Service Tax<br>Shri D.N. Panda and Rakesh Kumar, JJ. Shri O.P. Agarwal, C.A., for the Appellant. Shri N. Pathak, ....

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....all make the appropriation liable to tax since the consideration for service provided is only subject to taxation under Finance Act, 1994. In view of such basic principle, first appellate order is lia....