2018 (9) TMI 658

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.... These 2 appeals are arising out of common impugned order passed by the Commissioner (Appeals). The issue involved in the present case is, service of Technical Testing, Business Exhibition And Legal Consultancy services received from abroad is taxable under section 66A of Finance Act, 1994 read with section 2(1)d(iv) of Service Tax Rules, 1994. The demand for the period 18.04.2006 to 31.12.2008 w....

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....ring on behalf of the Revenue reiterates the findings of the impugned order. He submits that SCN was simply proposed the demand on the service received by the appellant, all the services received by the appellant were taxable, accordingly, the demand was rightly confirmed. This is not case where the department has raised the demand under Business Auxiliary Services, therefore, it cannot be said th....