2018 (1) TMI 1017

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....sistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Ms Stuti Saggi learned Advocate for Appellant and Shri Mohammad Altaf, Learned Assistant Commissioner -A.R. for Revenue, we note that demand of service tax stands confirmed against the appellant to the extent of Rs. 2,69,147/-, on the ground that the appellant have provided 'Busi....

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....to the learned Advocate, the same was not required out and have deposited the same with the Revenue. 3. Though, we find that the above developments stand taken note of by the show cause notice itself but the lower authorities have not examined the said aspect. The entire order of the lower authority is on the alternative submission of the appellant, which is to the effect that in any case Chemica....