2016 (6) TMI 1281

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....umar, CA Hiregange & Associates Per: S.S GARG This is a miscellaneous application filed by the Revenue for restoration of appeal dismissed summarily vide Final Order Nos. 20106-20158/2016 dated 21.01.2016 in Appeal No. ST/578/2008-DB in terms of Sub-section (6A) (b) of Section 86 of the Finance Act 1994. The applicant has stated that they had filed an appeal under Section 86 of the Finance A....

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.... hence not liable for service tax or service is nothing but 'Works Contract Service'. In view of these circumstances the Revenue has prayed that the appeal needs to be decided on merits and therefore the same may be restored. 2. The learned AR submitted that the Order dated 21.01.2016 has wrongly been passed and the service involved in the present case falls under the exception to the circular ....