2018 (9) TMI 1444

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....al) Shri Pawan Kumar Singh (Supdt.) 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 Srivasta....

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....as introduced in the statute with effect from 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 re....