2014 (5) TMI 1144

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....r the Appellant. Shri K. Sivakumar, AR, for the Respondent. ORDER This application is filed for out of turn hearing of Appeal No. E/897/2012-SM. 2. After hearing both sides for some time on the matter, I find that the appellant has made out a case for out of turn hearing of the appeal. Accordingly, I allow the application and take up the appeal itself for disposal. 3. Heard both sid....

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....ised the bills on the appellants very clearly discharged the Service Tax liability under the services "Chartered Accountant Services". Secondly, the lower authorities have accepted that the services which are rendered by the Chartered Accountants were in respect of Sales Tax matters, banking facilities etc. which were in the line of manufacturing of the appellant. It is also a settled law that the....