2018 (2) TMI 406

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....mmr (AR) for respondent ORDER Per: S.S. Garg The appellants have filed these two appeals against a common impugned order dated 14.08.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the order-in-original. 2. Since the issues involved in both the appeals are identical, hence both the appeals are being disposed of by this common order. 3. Briefly....

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.... following due process of law, the original authority confirmed the demand in both the show-cause notices. Aggrieved by the orders, appellant filed appeals before the Commissioner (Appeals) who directed the appellant to pre-deposit the entire amount of service tax demanded by the order-in-original dated 8th November 2011 and the appellant failed to pre-deposit the said amount. Consequently, the ap....

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....ter was decided in favour of the appellant by the Commissioner (Appeals), Pune vide order-in-appeal dated 5th October 2017 and a copy of the said order is also annexed with the written submissions. We also find that the Commissioner (Appeals) in his order dated 5th October 2017 has held that the handling charges collected by the appellant for RTO registration which includes smart card fees and veh....