2018 (11) TMI 526

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....h, Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. MRT/EXCUS/000/APPEAL-I/198/2015-2016 dated 31/08/2015 passed by Commissioner of Central Excise (Appeals), Meerut. 2. The brief facts of the case are that the appellants were registered as service provider under the Financ....

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....2013 was issued to the appellant raising a demand of aforesaid amount of service tax under proviso to Sub-section (1) of Section 73 of the Finance Act, 1994 with other proposals about interest and penalty. The appellant contested the show cause notice before the Original Authority. The contention of the appellant was that the computation of consideration received by the appellant was erroneous and....

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....ppellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) has allowed the appellant to file affidavit regarding two bank accounts maintained by him. On considering the facts placed before the learned Commissioner (Appeals), he has allowed the SSI Exemption under Notification No.8/2008-ST dated 01.03.2008 for the year 2011-12. The remaining part of the Order-in-Origina....

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.... consideration as amount paid by the appellant. 4. Heard the learned A.R. for revenue who has supported the impugned Order-in-Appeal. 5. Having considered the submissions made by both the sides and on perusal of records, we find that computation of consideration received by the appellant was on the basis of certain figures which were adopted by revenue such as for the year 2008-09 which was ....