2018 (9) TMI 1444

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....t.) AR for Revenue Shri Dharmendra Srivastava (C.A.) for Assessee ORDER Per: Archana Wadhwa Both the appeals one filed by the Revenue and other by the assessee are being disposed of by a common order as they arise out of the same impugned order passed by Authorities below. 2. After hearing both the sides duly represented by Shri Dharmendra Srivastava Chartered Accountant and Learned A.R. f....

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....m 01/06/2007, the appellant's liability to pay service tax would start for the subsequent period only. Accordingly, he dropped the demand for the period prior to 01/06/2007, for which Revenue is in appeal and confirmed the demand for the period 01/06/2007 for which assessee is in appeal. 4. As regards Revenue's appeal, we note that issue is no more res integra and stands settled by the Hon'ble Su....