2017 (11) TMI 398

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....dvocate, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The appellant, viz. Sharp Business System Ltd. is in appeal against the Commissioner (Appeals) Order No. 239/2011, dated 24-6-2011 whereunder the order-in-original dated 11-8-2009 passed by Additional Commissioner has been confirmed. The said order in original inter ali....

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....to the recipient of service. The condition of Notification is that a documentary proof indicating the value of the said goods and material is to be submitted by the service provider. 2.1 Revenue has not agreed with the documentation submitted, which is mainly in the form of certificate of C.A. and sustains the demand of service tax against the appellant. 3. The appellant has been r....