2017 (11) TMI 1251

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....er wherein the Ld. Commissioner (Appeals) after examining the records has dropped the proceedings against the respondents. 2. The brief facts of the case are the respondent is providing telecommunication services. They were providing both exempted as well as taxable services as they are not maintaining separate account of common inputs, inputs services used for providing taxable and exempted serv....

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....fore, the Ld. Commissioner (Appeals) fell in error. Therefore, he prayed that impugned order qua dropping the demand of Rs. 22,08,688/- is to be set aside. 4. On the other hand, Ld. Counsel for the respondents submits that the Ld. Commissioner has examining the record and thereafter dropped the proceedings against the respondents. 5. Heard the parties and examined the records. 6. I find that th....