2014 (4) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has set aside the order of adjudication confirming the demand of service tax proposed in the show-cause notice. 2. The brief facts of the case are that the respondent are maintaining canteen with Tata Iron and Steel Company (TISCO) and receiving remuneration towards service provided under the category of outdo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ide the order of adjudication on the premise that as the respondent has produced all the records but the Adjudicating Authority has not appreciated the facts and passed the impugned order. Aggrieved from the said order, revenue is before me. 3. Heard both sides. 4. It is a case where the actual liability of service tax payable has not been considered by both the authorities. In the absence o....