2014 (10) TMI 813

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ional Commissioner (AR), for the Appellant. Shri Ashok Chandak, Consultant, for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents undertook the following jobs. (i)      Digitization of Maps (mosaicing of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g services'. The adjudicating authority confirmed the demand and imposed penalties. The Commissioner (Appeals), on appeal filed by the present respondents, set aside the demand and held that the activity undertaken by the respondents comes under the scope of 'survey and map-making service' which comes under the scope of service tax with effect from 16-6-2005 and the present period is prior to 16-6....