2018 (11) TMI 172

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....ri P.S. Reddy, Asst. Commissioner/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 08/2010 (G) ST, dated 21.04.2010. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding service tax liability on the appellant herein under reverse charge mechanism for the amount paid....

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....(Tri.-Bang.)], Lakshminarayana Mining Co. vs. CST, Bangalore [2009(16)S.T.R. 691 (Tri.-Bang.)]. We also find strong force on the contentions made by Ld. Counsel that identical issue of the appellant has attained finality in the hands of the Tribunal. It is noticed that the first appellate authority by an Order-in-Appeal No. 14/2011 (G) ST. Dt/ 11.03.2011 for the subsequent period i.e. December 200....