2018 (5) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged the order of the second respondent dated 04.12.2017 at Annexure-E to the writ petition, whereby the Appellate Authority has allowed the appeal filed by the Department setting aside the order in original, confirming the service tax demand along with applicable interest. 2. Learned counsel for the petitioner would submit that TDR was registered in the name of the petitioner and as such, it is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the TDR, in whose name the TDR was issued by the authorities. Hence, the petitioner acts only as a 'confirming party' in the transaction of buying and selling of TDR for a consideration and thus, acts as a facilitator between the buyer and seller of TDR. The finding of the Appellate Authority, if to be rebutted, the proper course of action would be before the Appellate Authority. The writ petiti....