2018 (9) TMI 1276

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....umar Upadhyay (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripathi (A.C.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : Vide the impugned order Service Tax to the tune of Rs. 43,420/- stands confirmed against the assessee along with imposition of penalty of equivalent amount on the ground that the appellant was collecting Service Tax from their clients on gross value....