TaxTMI 
TaxTMI 
2017 (6) TMI 115
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....nt - For the Appellant Shri Naveen Kushalappa, Jt. Commissioner(AR) - For the Respondent ORDER The appeal as well as stay application are against the Order-in-Appeal No.25/11/2013 passed by the Commissioner(Appeals), Mysore. 2. The appellant is a registered unit engaged in rendering services falling under the taxable category of 'management, maintenance or repair services'. T....
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....t, 1994. When it was carried to the Commissioner(Appeals), he rejected the appeal and upheld the Order-in-Original. Hence the present appeal. 3. With the above background, we heard Shri Dayananda, K., Chartered Accountant for the appellant and Shri Naveen Kushalappa, Jt. Commissioner(AR) for the Revenue. 4. The appellant has also filed a stay application along....
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....ctive rebuttal before the original adjudicating authority. The adjudicating authority also did not go through the books of accounts submitted by them but went ahead with the confirmation of the service tax demand. When the issue was agitated before the Commissioner(Appeals), he records in his order that the appellant did not make their defence submission with material and evidences in ....