2018 (9) TMI 12

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....ICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri B.L. Narasimhan (Advocate) & Shri Atul Gupta (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Ashok Jindal: The appellants are in appeal against the impugned order where demand of duty has been confirmed against the appellant namely M/s.Progressive Instruments & Machine Tools and pen....

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....ounsel for the appellant submits that M/s.Progressive Instruments & Machine Tools is discharging Service Tax liability of the job-work undertaken by them on behalf of M/s.Escorts Ltd. under 'business auxiliary service'. It is his submission that once Service Tax has been accepted by the department, in that circumstances, they cannot demand duty holding that the activity undertaken by the appellant....