2018 (8) TMI 1588

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....idevi, Advocate, for the Respondent. ORDER Per: V. Padmanabhan The present appeal is filed by the Revenue against the OIA No. 108/10-ST dated 16.08.2010. 2. The respondent is engaged in mining/quarrying contracts. After scrutiny of the documents of the respondent, Revenue was of the view that the respondent has failed to pay service tax in respect of certain activities ie., "Drilling &....

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....r BAS. He justified the order passed by the original authority and submitted that the same maybe restored. 5. The Ld. Advocate pressed for upholding the impugned order which has dropped the demand on the ground of time bar. 6. We have carefully considered the submissions made by both sides and perused the records. 7. The demand has been dropped by the Commissioner (Appeals) on the ground ....