2014 (7) TMI 795

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kur; This appeal has been filed by the appellant against OIA No.CCEA-SRT-I/SSP-395/2012-13, dt. 11.03.2013 passed by Commr.(A), Surat-I slightly modifying the OIO dt. 24.10.2011 passed by the adjudicating authority. 2. Shri R. Subramanya, (Advocate) appearing on behalf of the appellant argued that the differential service tax demanded was the amount with respect to services provided before 10.09....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respect to services provided before 10.09.2004. 4. Heard both sides and perused the case records. Appellant is mainly arguing on the point the differential amount on which service tax is demanded, pertain to the period when service tax on the services provided by them was not chargeable. Certificates from the service recipients now produced before the bench were not produced before the lower aut....