2014 (12) TMI 825

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....the Appellant. Shri K.K. Sharma, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present  appeal. We have heard Shri B.B. Shama, ld. A.R. for the Revenue and Shri K.K. Sharma, ld. Advocate for the respondent. 2. As per facts on record the respondent was registered with the  Service Tax Departm....

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....riginal adjudicating authority wherein he confirmed the demand as proposed in the show cause notice and also imposed penalty under Sections 76 and 78 of the Finance Act, 1994. 4. The Commissioner (Appeals) examined the agreement entered into by the assessee with their customers and found that the scope of the work was as under : (i)      Plinth Leveling (ii)&....