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2017 (3) TMI 1674

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.... Pradeep Jain, CA ORDER Ashok K. Arya, Member (T) 1. Revenue is in appeal against the Order-in-Appeal No. 16/2013, dated 15-1-2013 where under Revenue's appeal against Order-in-Original No. 84/2011, dated 13-6-2011 was rejected. The Order-in-Original dated 13-6-2011 also holds that the assessee viz. M/s. L.M.J. Service Ltd. did not provide any service to the customer and the money received ....