2018 (8) TMI 22

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....r Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. NOI/EXCUS/000/APPL/144/14 dated 25/07/2014 passed by Commissioner (Appeals), Customs & Central Excise, Noida. 2. The brief facts of the case are that the appellants were registered with Service Tax for proving taxable services namely "Intellectual Property Service other....

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....s and definition of input service covers all activities of business. The Original Authority did not appreciate the contention of the appellant and confirmed the demand and imposed equal penalty through Order-in-Original dated 30/09/2013. Appellant preferred appeal before learned Commissioner (Appeals). The Learned Commissioner (Appeals) through impugned Order-in-Appeal upheld the Order-in-Original....