2018 (3) TMI 188

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....st. Commissioner(AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dt. 23/12/2015 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are providing Mandap Keeper service, dry cleaning service, beauty parlor serv....

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.... demand and aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who also rejected the appeal. Hence the present appeal. 3. Heard both the patties and perused records. 4. The Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed contrary to the law and binding judicial precedent. He further submitte....

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....ice for the purpose of CCR, 2004. He further submitted that services received from Indian Hotels are in the nature of management consultancy service and not business auxiliary/support service. He further submitted that Indian Hotels had classified the service under management consultant service and paid service tax accordingly. Therefore, the department could not deny the credit of the said servic....

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....erala Hotels and Resorts Ltd. Vs. CCE, C&ST, Cochin [Final Order No.22803-22804/2017 dt. 15/11/2017] 5. On the other hand, the Learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of material on record as well as various judgments relied upon by the appellant cited supra, I am of the considered view that the issue invo....