2017 (6) TMI 162

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....Respondent ORDER The present appeal  is directed against the impugned order dated 10.12.2012 passed by  Commissioner (Appeals) wherein the Commissioner (appeals) has rejected the appeal of the appellant and upheld the order-in-original.  2.     Briefly the facts  of the case are that the appellants are engaged in providing taxable services under the....

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....nce Act 1994 and also appropriated the service tax deposited by  the appellant along with interest and imposed penalty.  Aggrieved by the same. the appellant filed appeal before the Commissioner who rejected the appeal. 2.     Heard both the parties and perused the records.  Learned counsel for the appellant submitted that the impugned order is not sustainable....

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....n Engineering Services Pvt ltd Vs CCE &ST Surat [2014 (36)STR 196 (Tri-Ahmd) 2) Bajrang Security Services Vs CST Ahmedabad [2010(19)STR 577(Tri-Ahmd)] 3) Sai Machine Tools Pvt Ltd Vs CCE &C Indore [2006(203)ELT 15 (MP) 4) Gokul Associates Vs CCE Surat [2013(30)STR 306 (Tri-Ahmd)] On the other hand learned counsel for the appellant has also cited the following decisions: 1) Garodia S....