2015 (8) TMI 1013

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....For the Respondent : Shri P V Sadavarte, Advocate (AR) ORDER Per: M V Ravindran: This appeal is directed against the Order-in-Appeal No. SR/271/NGP/2010 dt. 25.08.2010. 2. Revenue is aggrieved by the said order on the ground that the adjudicating authorities Order-in-Original confirming the demand has been set aside by the first appellate authority holding that the services rendered by....

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....of the case has come to a conclusion, relying on the judgment of the Tribunal in the case of Ritesh Enterprises vs. Commissioner of C.Ex., Bangalore 2010 (18) STR 17 (Tri. Bang.) that no taxable services are provided. We reproduce the said findings of the first appellate authority. "Further, in the instant case, it is on record that M/s. Amitasha Enterprises Pvt. Ltd. supplies the galvanized ma....

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....uthority is not sustainable. The Appellant has also relied heavily on the Hon'ble Tribunal in the case of M/s. Ritesh Enterprises vs. CCE, Bangalore as reported in 2010 (18) STR 17 (Tri-Bang), wherein in similar circumstances, the Hon'ble Tribunal set aside the demand of service tax. I agree with the aforesaid submission. The relevant extract of the said decision is furnished below: ....

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....bove expenses incurred towards teh activities of the appellants, in their cost of production on which appropriate duty was paid at the time of its clearances from their factory. As pleaded by the appellants, under such circumstances, demanding service tax again on the amount on which Central Excise duty is being paid by M/s. Amitasha Enterprises Pvt. Ltd. is nothing but double taxation. In view of....