2015 (8) TMI 1007

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....n nutshell, the case of the appellant is that M/s. Daya Shankar Kailash Chandra/respondent having Service Tax Registration under the category of 'Business Auxiliary Service' is a partnership firm which is providing the service on behalf of M/s. Bharat Sanchar Nigam Limited (BSNL), a company incorporated under the Companies Act, 1956 for providing services of promotion and marketing/distribution of....

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....5-10-2011. Thereafter, the respondent filed an appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), which was allowed vide order dated 18-12-2012 [2013 (30) S.T.R. 428 (Tri.-Del.)]. Hence, the instant appeal. After hearing learned Counsel for the appellant, we are of the opinion that no substantial question arises in the instant appeal, in view of the decisions of the Ap....