2015 (12) TMI 325

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.... for the Appellant. Ms. Sukriti Das, Advocate, for the Respondent. ORDER Revenue has filed this appeal against Order-in-Appeal No. 179-CE/LKO/2012, dated 23-3-2012 which set aside the Order-in-Original, dated 25-2-2011 in terms of which Service Tax demand of Rs. 6,39,883/- along with interest and penalties including mandatory equal penalty under the Finance Act, 1994 was confirmed. The or....

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.... in Section XI of the Central Excise Tariff "Textile and 'textile articles' cannot be segregated in the context of providing service relating to textile (under Service Tax) because in that case the basic purpose of the exemption notification would have been defeated". The Revenue has contended that 'textile' and 'textile articles' are not the same and that mosquito nets, and trousers and shorts ca....

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....ent. (h)     A service incidental or auxiliary to any activity specified in (a) to (c) above. and provided in relation to agriculture, printing, textile processing or education from whole of Service Tax liability thereon under Section 66 of the Finance Act, 1994." The only issue to be determined in this case is whether the service rendered in relation to supervision of....