2018 (12) TMI 380

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....taf, Assistant Commissioner (AR) for Appellant Absent on call, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by revenue is directed against Order-in-Appeal No. 279/ST/APPL/Noida/2012 dated 29/08/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. 2. Brief facts of the case are that the respondents were engaged in provided ta....

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....definition of Business Auxiliary Service set aside the demand and allowed the appeal in respect of confirmation of service tax, interest and equal penalty. Aggrieved by the said order, revenue is before this Tribunal. 3. Heard the learned A.R. for revenue who has submitted that Rs. 100/- deducted is a service consideration and therefore, the impugned order is not sustainable. 4. Respondent i....