2007 (11) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with the order passed by the Comisioner (Appeals), the Revenue has preferred the present appeal. I have heard Shri A.K. Rastogi, learned SDR appearing for the Revenue and Shri Z.U. Alvi, learned advocate appearing for the respondent. 2. The appellate authority has dropped the demand of service tax confirmed against the respondent on the ground that during the relevant period 2002-2003, the resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Naaz Travels Agency, Proprietor Mrs. Memuna Sultan. However, the above certificate was issued by the Supdt. of Ser vice Tax to M/s. Naaz Travels Agency with Mrs. Memuna Sultan as a proprietor. The partnership agreement entered on 7-9-04 shows M/s. Naaz Travels Agency as having 3 partners. Learned advocate appearing for the respondent has submit ted that application was wrongly filed in the name o....