2017 (2) TMI 63

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....ultant for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Learned consultant says that the appellant has not made any deliberate delay to file the appeal. The only preventable reason was the sickness of the counsel who handled the matter. Affidavit has also been filed by the appellant stating that it is only due to the difficulties of the counsel, there was a delay....

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....o BSNL. That is patent from the activities carried out from the copies of the work order placed by BSNL [Ref: pages 22 to 34 of the paper book.] 3.2  There was no security service at all provided by the appellant to BSNL.  But Revenue issued a show cause notice alleging such service provided by the appellant. If Revenue seeks to doubly tax same service provided to BSNL, service tax paid ....

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....s. 6.  The averment of the learned consultant is verifiable from the documents referred to above. When the show cause notice is read that gives an impression that Revenue has not at all enquired as to what was the service provided by appellant in terms of aforesaid work orders issued by BSNL.  It was under mistake of facts. 7.  Had there been proper enquiry by Revenue as to th....