2018 (9) TMI 12

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....<br>SHRI ASHOK JINDAL, MEMBER(JUDICIAL) 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.Progres....

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....the appellants are before us. 3. The ld.Counsel 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 t....