2015 (1) TMI 139

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.... Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER Prima facie, the levy of Service Tax, interest and penalty by the adjudication order dated 31-1-2013 is contrary to the law declared by the judgment of the Karnataka High Court in ACC Ltd. v. State of Karnataka - [2012] 52 VST 129 (Karn.), and the order of this Tribunal in GMK Concrete Mixing Pvt. Ltd. v. CST, Delhi - 2012 (25) ....