2019 (1) TMI 714

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....af, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that service tax of Rs. 6,72,122/- and penalty of identical amount stands confirmed against the appellant on the ground that they are providing Business Auxiliary Services to their principal manufacturers, who sent them the raw materials under Notification No.214/86-CE on the ground....

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.... Commissioner (Appeals) has not applied mind and has merely repeated the order of the Adjudicating Authority. She submits that in spite of the remand proceedings, the Commissioner (Appeals) has simply picked up the earlier Order-in-Appeal with deletion of few paras. 3. Ld. AR for the Revenue reiterates the reasonings adopted by the Commissioner (Appeals). 4. We find that the finding of the Commi....

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....find no justifiable reason to uphold the impugned order in so far as the same relates to Service Tax of Rs. 6,72,122/-. Accordingly the demand confirmed to the above extent is set aside along with setting aside of penalty. 6. Further, service tax to the tune of Rs. 17,670/- stands confirmed against the appellant in respect of commission earned on trading of commodities etc which learned advocate ....