2017 (11) TMI 696

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....llant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.AGA-EXCUS-000-COM-027-16-17 dated 03/11/2016 passed by Commissioner of Central Excise & Service Tax, Agra. 2. The brief facts of the case are that the appellants were issued with statement of demand dated 12/04/2016. The said s....

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....of Section 77 of the Finance Act, 1944. Being aggrieved by the said order, appellant preferred the present appeal before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has contested the confirmation of demand of Service Tax of Rs. 1,03,386/-confirmed by the Original Authority on the reimbursement discount allowed by appellant to their customers and reimbursed by M/s Maruti Udyog....

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.... has not given clear finding and given finding indicating that presumptions were involved in the same. 4. Heard the ld. A. R. for Revenue who has supported the impugned Order-in-Original dated 03/11/2016. 5. Having considered the rival contentions and on perusal of the facts on record, I find that the finding of Original Authority in respect of discount dealt with in Para 12.9 of the impugne....