2018 (6) TMI 1356

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....EMBER(TECHNICAL) Shri Pawan Kumar Singh(Supdt.) (AR) for the Revenue Absent for the Respondent Per ANIL G. SHAKKARWAR: Present appeal by Revenue is directed against Order-in-Appeal No.NOI/SVTAX/000/APPL-I/336/2016-17 dated 14.02.2017 passed by Commissioner of Central Excise, Appeal-I, Meerut. 2. Brief facts of the case are that the respondent was engaged in providing 'Renting of Imm....

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....aimed by Revenue is to set aside the impugned order-in-appeal to the extent of period up to June 2010. The ground raised by Revenue is at para 2.12 of grounds of appeal wherein the Revenue has contended that ld.Commissioner(Appeals) has erred in holding that since Section 65(105)(zzzz) has been amended retrospectively from 01.06.2007 in terms of Finance Act, 2010 for levying Service Tax on rent se....