2018 (11) TMI 618

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.... Shri. S.B. Awate, Consultant, for respondent ORDER Per: Mrs. Archana Wadhwa 1. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri D.S. Chauhan, learned Superintendent (AR) appearing for Revenue and Shri S.B. Awate, learned Consultant appearing for the respondent. 3. As per the facts on records, the res....

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....ings culminated into an order passed by the adjudicating authority. 5. On appeal, the Commissioner (Appeals) extended the benefit on limitation but confirmed the demand falling within the normal period. Revenue being aggrieved with the said order, filed the present appeal. 6. For better appreciation of the reasoning adopted by the Commissioner (Appeals), the relevant paragraph from the impug....

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....ar confirming the service tax involved and ordered the recovery of interest. During this process, the service tax bills raised by the appellants were scrutinized. The bills are clearly showing as under: Labour charges 01. Fabrication and welding charges for 20 KL mild steel Horizontal Tank. 14. From the above instances, it can be concluded that the department was aware of all the activiti....