2016 (9) TMI 1361

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....(AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. P-II/AV/130/2010, dated 6-8-2010 passed by Commissioner of Central Excise (Appeals), Pune. 2. Heard both sides and perused records. 3. The learned Counsel for the appellant submits that the issue involved in this case is regarding the service tax liability f....

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....dings of the lower authorities and submits that copies of the contracts were not produced in the appeal memorandum. 5. On consideration of the submission made by both sides, we find that both the lower authorities have proceeded in this appeal on an understanding that the contracts to appellants were contracts which can be vivisected and service tax liability can be demanded under the catego....