2018 (1) TMI 646

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Naveen Kushalappa, Dy. Commissioner(AR) For The Respondent : None ORDER Per : M.V.RAVINDRAN These two appeals are filed by the Revenue against Order-in-Appeal No. COC-EXCUS-0-APP-298-16-17 dated 21/09/2016 and Order-in-Appeal No. COC-EXCUS-0-APP-297-16-17 dated 21/09/2016 2. Heard the learned AR and none appeared on behalf of the respondent. 3. On perusal of records, it transpires that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... invoice, no signature is required". There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has also discharged the same to the service provider. In light of such factual matrix, I find that the First Appellate Authority was correct in allowing the appeals filed by the respondent before him on the following findings: "....