2013 (11) TMI 1734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R) ORDER S.S. Kang, 1. Heard both sides. The appellant filed the appeal against the impugned order passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) upheld the adjudication order whereby the demand of Service Tax was confirmed. The demand is confirmed on the ground that the appellant being recipient of GTA service is liable to pay Service Tax. 2. The Contention of the a....