2015 (1) TMI 1198

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....e for the Appellants Shri Govind Dixit, DR for the Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein service tax demand along with interest has been confirmed against the appellant and penalty under various provisions of Finance Act, 1994 was also imposed. 2. The facts of the case are that during the course of audit of the balance sheet....

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....confirmed and penalties were also imposed. On appeal before the Ld. Commssioner (A), the adjudication order was affirmed. Aggrieved from the said order, the appellant is before us. 3. Shri Kamaljeet Singh Ld. Counsel for the appellant submits that the appellant is having a good case on limitation as show cause notice has been issued by invoking extended period of limitation whereas in the show ....

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....e submits that the activity of supervision of supporting structure and equipments is a specialized supervision. Therefore, the same amounts to technical assistance provided by the appellant. Therefore, it is covered under Management Consultancy Services. In these circumstances, the impugned order is required to be affirmed and appeal be dismissed. He further submits that the department  came ....