2019 (2) TMI 311

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....nical) Shri S.P. Ojha (Consultant) for Appellant Shri Shiv Pratap Singh (Deputy Commissioner) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. 422-ST/APPL-ALLD/LKO/2016 dated 23.06.2016 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the appellants are provi....

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.... demand of service tax along with interest and equal penalty. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned Consultant on behalf of the appellant. Learned Consultant has submitted that Central Board of Excise and Customs through Circular No.334/1/2008-TRU, dated 29.02.2008 clarified that the transactions where the goods are supplied for use with no legal ri....