2018 (3) TMI 21

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.... Respondent ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request in spite of the notice of hearing having been sent to the appellant. Accordingly we have heard the Learned A. R. and have gone through the impugned order. 2. As per the facts on record appellant is engaged in providing services under the category of advertisement agency, f....

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....cating Authority along with the confirmation of interest and imposition of penalties. 4. Before Commissioner (Appeals) the appellant took a stand that all the services being provided by them were not taxable services and as such no tax was being paid on the same. However it is noted that the attention of authorities below was not drawn to such non-taxable services. Appellate Authority observed t....