2015 (7) TMI 884
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Per: B S V Murthy: There is a delay of 14 days in filing the appeal and the reason given is that the appellant did not file appeal in view of the fact that in Aakash Cable TV Network the Tribunal had decided that when Commissioner (A) decides the issue and rejects the appeal for non-compliance with the requirement of stay order, no appeal lies. He submits that after the decision in the case of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ruitment, etc. 4. After hearing both the sides, I find that appellant is rendering both taxable output service and is also undertaking trading activity and trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to reverse the proportionate credit since trading activity was not a service and credit could have been taken but....