2018 (11) TMI 359

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....ppellant None for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh, Supdt. (AR) appearing for the Revenue. Nobody appeared for the respondent. 2. It is seen that the demand of services were raised against the respondent on the ground that during the period releva....

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....cannot be taxed to service tax. He also observed that though the appellant produced a re-conciliation statement before the Adjudicating Authority, he has not adverted to the same. As such by taking note of the said balance sheet entries and the re-conciliations statement produced by the respondent, he observed as under:- "The appeal filed by the appellant is partially allowed in the following ter....