2017 (10) TMI 968

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent : Shri Sanjay Jain, D.R. Per Dr. D.M. Misra : None present for the appellant. Heard the ld. DR for Revenue. 2. This is an appeal filed against the Order-in-Appeal No. 193/2011 dated 9.5.2011 passed by the Commissioner, Central Excise (Appeals). 3. The facts of the case in brief are that the appellants were registered for providing the taxable service viz. 'Mandap Keeper', howe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plea is that they have not paid service tax as their motive was not to earn any profit in providing said services. The ld. Commissioner (Appeals) did not entertain the appeal as no evidence had been produced before him as to whether any profit has been earned or otherwise. Also, he has recorded that merely because the appellants are registered as a cooperative society under the relevant Act, it do....