2016 (10) TMI 580

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....DER Per Ms. Archana Wadhwa : After hearing both sides, I find that the authorities below have demanded the Service Tax of Rs. 325/- along with penalty for the appellant failure to pay the Service tax which is dependent upon the rate of duty which was increased from 5% and 8% to 10.3 %.  Inasmuch as the said issue relates to the rate of tax and as such, does not fall under the jurisdiction o....

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.... to show that consideration for the said services stand paid by them, along with service tax. 4. Learned advocate appearing for the appellant submits that Revenue never demanded such evidence, which now stand placed by them on record. 5. Inasmuch as there is no dispute about the Chartered Accountant Services, being cenvatable, and the only dispute relates to the verification of the documents, I ....